论高校发展规划与财务资源约束的契合

The Agreement between University Development Planning and Financial Resources Constraints

高校发展规划与财务资源是相互制约、相互促进的关系。财务资源的制约直接影响高校发展战略的制定,发展规划既要在财务资源的约束下制定,又要充分地利用财务资源避免资源的闲置造成浪费。财务资源的变化也能帮助决策者调整战略,既充分保障行之有效的战略达成又消除不合理战略对高校发展的制约。高校发展规划内容之一是财务预算分配方案的制订,发展规划要以此分配方案指导高校财务的运作,财务管理工作要围绕着高校发展规划来实施,合理筹集和使用资金。

There exists the relationship of mutual restriction and promotion between development planning and financial resources in colleges and universities. The restriction of financial resources directly affects the development strategy of colleges and universities,and the development plan should be drawn up under the constraints of financial resources with the financial resources being make full use of to avoid the slack in resources. The change of financial resources can help policymakers adjust strategies to fully guarantee their effectiveness and eliminate unreasonable strategies for the development of colleges and universities. Part of a university development planning is the financial budget allocation,on which the development plan is based to guide college financial operation,and the financial management work should be done with the implement of the development plan being its goal and reasonable fund raising and use of the fund.