Abstract: Harvard university is a class university of the United States and of the world. As a private university, in order to maintain its international status and image, the source of funding channels and use of fund for further exerting the function of university teaching, research and service play an important role. This paper analyzes the financial statement of Harvard university in fiscal 2008/2007, introduces Harvard performance of funds about strategic decisions, describes the relationship of strategy and financial statement, and in the end, proposes a few suggestions combining the actual situation of the school finance in China.