Capital allocation refers to the process of dividing and distributing the income and profits of enterprises. Through the investment and application of funds, enterprises have gained profits and realized the appreciation of funds. Enterprises should deduct all kinds of expenses and losses in production and operation from the income obtained, and finally get profits. The profits of an enterprise must first pay income tax to the state according to law, and the distribution of this part of funds is mandatory; Secondly, various provident funds and public welfare funds are extracted according to law for enterprise risk funds and employee collective welfare facilities; Finally, the profit distribution among owners is the focus of enterprise income distribution and fund distribution management. Under the premise of following the national distribution policy and proceeding from the long-term interests of enterprises, enterprises should reasonably determine the scale and mode of income distribution so as to obtain the maximum long-term interests. Financing, investment and distribution are the main financial activities of enterprises. They depend on each other and interact with each other. In the process of production and operation, they work together to promote the continuous movement of funds and finally maximize profits. These three constitute the main contents of financial management. In addition, financial management also includes the management of daily assets. Daily asset management refers to the regular management of various assets by enterprises, including the budget of cash receipts and payments, the formulation of material procurement plans, the management of inventory, and the maintenance and management of fixed assets. Strengthening daily asset management is the premise and necessary work to ensure the normal production and operation activities and improve the efficiency of asset use.