算好财务账:破解大学发展规划执行困境

Calculating the Financial Accounts:Cracking the Implementation Difficulties of the University Development Planning

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。

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“21 1 Project”universities and the advantageous innovation platform’s key university construction - as an example, determined the main funds income and running costs of the“12th Five Year Plan”period by analyzing the school’ s financial situation at the end of the “1 1 th Five Year,”and thus derived its development funds.At the same time,the development of budget funds shall be compared 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 income sources and reduce expenditure to raise funds,or increase the“short board”investment of school develop-ment and construction of people’s livelihood and the like.All these can provide references for solving the imple-mentation problems of university development planning.