拥有足够的内部资源诸如人力、设备、材料、资金和技术是企业能参与市场竞争、顺利生产、获取收入的必要条件 ,而如何能通过优化资源配置、充分利用现有资源满足生产 ,并利用较少的资源获取最大经济效益 ,则是现代企业财务管理的目标之一。从施工企业的现状看 ,虽然在资源的投 Having sufficient internal resources, such as manpower, equipment, materials, funds and technologies, is a necessary condition for enterprises to participate in market competition and smooth production and income. How to make full use of existing resources to meet production needs by optimizing resource allocation and using more Less resources for maximum economic efficiency, it is one of the goals of modern enterprise financial management. From the status quo of construction enterprises, although the investment in resources