5018 numbered Public Financial Control Act with a new public management approach has been adopted in Turkey. This understanding is; strategic planning, performance-based budgeting, internal control and internal audit concepts. In this study, the first strategic plans of mission and vison, prepared by the nine state universities founded in 2008 in Turkey, were subjected to content analysis in terms of strategic goals and objectives. As a result of the content analysis, general trends and differences of the universities were revealed. According to this; the first strategic plans of universities which are the subject of study; „Capable of basic values, self-confident, aiming for continious development, to raise qualified human resources with leadership spirit” is mission adoption, „Being reputable university that contributes to the economic, social and cultural development of the region and the country where it is located“ is vision undertake and „to improve the university's institutional culture and identity, promote it, increase the university's satisfaction, as well as „to improve the R & D infrastructure, increase the number of scientific projects and to publish articles for researches“ are understood as a moving in the direction of strategic plans. In addition, by acting on the evaluation chart formed by taking advantage of the strategic plans and the annual activity reports prepared annually in the periods covered by these plans, for those universities that are the subjects of study, apart from ġırnak University, they have at least 1 performance indicator and apart from Bingöl University, it can be said that the targets determined by the universities that are the subject of study and the performance indicators that will be used to reach these targets are partially compatible.