“援藏计划”作为一项国家教育援藏政策，旨在通过借助内地优势的高等教育资源对西藏在职干部开展继续教育，定向培养西藏急需的中高层次专业人才，助推西藏实现快速发展。该政策从2003年实施至今已有20年的时间，政策执行的怎么样、取得了哪些成效、存在哪些问题鲜少得到社会的关注。本研究以利益相关者理论为分析框架，以案例B高校“援藏计划”政策执行的情况为例，运用文本分析法、访谈法以及案例研究法，对“援藏计划”政策的执行进行了分析研究。

研究发现，“援藏计划”政策的执行有利于加强民族团结，维护社会和谐稳定，帮助西藏在职干部开阔眼界思路，提升专业能力，进一步强化西藏干部人才队伍建设，助推经济社会发展。但“援藏计划”政策的执行中也暴露出一些问题，政策前期宣传不够，考生对政策了解情况不足，在报考过程存在一定程度的困难与阻碍；案例B高校对“援藏计划”生的招录标准较低，培养管理模式趋同，导学关系存在一定程度的异化；“援藏计划”生的招录人数相对指标人数较少，毕业后就业管理僵化，人才作用发挥受限。

通过借助利益相关者理论对“援藏计划”政策执行中不同主体的利益诉求与利益配置进行分析，研究发现，西藏教育厅、有关高校、“援藏计划”生、工作单位、高校教师彼此之间存在不同程度的利益配置失衡，特别是西藏教育厅和有关高校作为该政策执行中的权威利益相关者，在各主体的利益配置与保障方面发挥的作用有待进一步加强。笔者建议有关单位和部门要加强“援藏计划”政策的宣传力度，特别是对政策的价值内涵的宣传；工作单位要提高自身站位，将局部发展利益融入全局发展利益中，积极参与到政策执行中；西藏教育厅和有关高校要搭建“援藏计划”政策的交流互动平台，建立健全培养管理支持体系，细化完善政策保障措施，激励教师积极指导与学生高效学习；西藏教育厅等有关单位和部门要建立健全“援藏计划”就业科学管理机制，实现中高层次专业人才的精准投放，同时完善好“援藏计划”生的准出机制，填补政策漏洞，切实保障政策目标价值的实现。

The "Aid to Tibet Plan", as a national education aid policy, aims to provide continuing education for in-service cadres in Tibet by leveraging the advantages of higher education resources in the mainland, and to cultivate the urgently needed high-level professional talents in Tibet, helping Tibet achieve rapid development. It has been 20 years since the implementation of this policy in 2003, and the implementation, achievements, and problems of the policy have received little attention from society. This study uses stakeholder theory as the analytical framework, and takes the implementation of the "Aid to Tibet Plan" policy in Case B university as an example. Text analysis, interview, and case study methods are used to analyze and study the implementation of the "Aid to Tibet Plan" policy.

Research has found that the implementation of the "Aid to Tibet Plan" policy is conducive to strengthening ethnic unity, maintaining social harmony and stability, helping in-service cadres in Tibet broaden their horizons, enhance their professional abilities, further strengthen the construction of the talent team of Tibetan cadres, and promote economic and social development. However, some problems have also been exposed in the implementation of the "Aid to Tibet Plan" policy, such as insufficient publicity in the early stage of the policy, insufficient understanding of the policy by candidates, and certain difficulties and obstacles in the application process; Case B universities have lower recruitment standards for students under the "Aid to Tibet Plan", with similar training and management models, and a certain degree of alienation in the relationship between mentors and students; The recruitment number of students under the "Aid to Tibet Plan" is relatively small compared to the target number, and the employment management after graduation is rigid, limiting the role of talents.

By using stakeholder theory to analyze the interest demands and allocation of different stakeholders in the implementation of the "Tibet Aid Plan" policy, the study found that there is varying degrees of imbalance in interest allocation among the Tibet Education Department, relevant universities, "Tibet Aid Plan" students, work units, and university teachers.In particular, the role of the Tibet Education Department and relevant universities as authoritative stakeholders in the implementation of this policy in allocating and safeguarding the interests of various stakeholders needs to be further strengthened. The author suggests that relevant units and departments should strengthen the publicity efforts of the "Aid to Tibet Plan" policy, especially the promotion of the value connotation of the policy; Work units should improve their position, integrate local development interests into overall development interests, and actively participate in policy implementation; The Tibet Education Department and relevant universities should establish an exchange and interaction platform for the "Aid Tibet Plan" policy, establish a sound training management support system, refine and improve policy guarantee measures, and encourage teachers and students to actively guide and effectively learn; The Tibet Education Department and other relevant units and departments should establish and improve the scientific management mechanism for the employment of the "Aid to Tibet Plan", achieve precise allocation of high-level professional talents, and improve the employment flow of "Aid to Tibet Plan" students, fill policy loopholes, and effectively ensure the realization of policy target values.