浅析项目择优机制与财务预算资源分配

Analysis on Project Selection Mechanism and Financial Budget Resource Allocation

财务资源是企业重要的资源之一,合理配置财务资源,更好的服务企业战略尤为重要,预算管理是一种财务资源配置手段,由于委托代理、信息不对称等情况存在,需要在预算编制过程中,引导利益相关者与企业整体利益趋同。项目择优是一种按照规则对预算事项进行取舍机制,可以减少预算编制过程中无序博弈,一定程度上解决有限的资源在分配过程中的矛盾,同时在战略层面给予项目更多的关注,引导企业各个层面关心企业未来发展及长远利益。

Financial resources are one of the important resources of enterprises. It is especially important to allocate financial resources reasonably. Better management of enterprise strategy is important. Budget management is a means of financial resource allocation. Due to the existence of principal-agent and information asymmetry, it needs to be budgeted. In the process of preparation, the stakeholders are guided to converge with the overall interests of the company. Project selection is a trade-off mechanism for budgetary matters according to rules, which can reduce the disorderly game in the budget preparation process, solve the contradiction of limited resources in the process of distribution to a certain extent, and give more attention to the project at the strategic level. All levels of the company care about the future development and long-term interests of the company.