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摘 要 ：大学战略发展规划虽是高校发展的纲领性文件,但在实际执行过程中常无法有效执行.通过以算好“财务帐”为切入点,以国家“211工程”、优势学科创新平台项目重点建设高校Y大学为例,从分析该校“十一五”末期的财务状况,判断出“十二五”时期的主要经费收入与办学成本支出构成,推导出发展资金；同时,将发展资金与重点规划工作任务经费预算进行比较,在二者呈负相关系时建议及时调整战略规划、开源节流、筹集资金或加大学校发展“短板”投入和民生建设等,为破解大学发展规划编制实施困境提供参考.

关 键 词 ：大学；发展规划；执行困境；财务帐；发展资金；经费预算

中图分类号：G40-054 文献标志码：A 文章编号：1671-1254（2014）02-0076-05

Calculating the Financial Accounts： Cracking the Implementation

Difficulties of the University Development Planning

GUO Hua-qiao

（Department of Strategic Planning, Zhongnan University of Economics and Law, Wuhan 430073, Hubei, China）

Abstract：Although the strategic development planning of a university is the programmatic document for the development of colleges and universities, it cannot be performed effectively in the process of actual execution. This paper, taking a good “financial account” as the initiating point and Y University ― one of the national “211 Project” universities and the advantageous innovation platform’s key university construction ― as an example, determined the main funds ine and running costs of the “12th Five Year Plan” period by analyzing the school’s financial situation at the end of the “11th Five Year,” and thus derived its development funds. At the same time, the development of budget funds shall be pared with the funds focusing on the planning tasks, and when the two are in a negative phase relationship, it is imperative to adjust the strategic planning timely, broaden the ine sources and reduce expenditure to raise funds, or increase the “short board” investment of school development and construction of people’s livelihood and the like. All these can provide references for solving the implementation problems of university development planning.

Keywords：university； development planning； trouble； account of finance； development funds； appropriation budget

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