This paper analyzed income and expenditure of disability work funds during the 11th Five-year Plan period, in terms of total amount, structure, efficiency etc. Then it forecasted funds demand and supply during 12th Five-year Plan for the cause of the disabled. Based on above, it proposed the division method of cost expenditure and non-cost expenditure and concepts of common projects, shared project and the expense effect radix. It then compared per capita fund and expense effect during the 11th Five-year Plan period. It suggested that the government should put into more funds and resources into disability work.% 通过对“十一五”时期残疾人事业资金的收入和支出进行总量、结构、使用效果等方面的分析，提出了成本类支出和非成本类支出的划分方法以及共享类项目、分享类项目、资金效果基数的概念，对“十一五”时期各地残疾人人均占有资金及支出效果基数进行了比较，并在对“十二五”时期残疾人事业资金供需预测的基础上提出，国家必须进一步加大残疾人事业资金的投入。
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