可拓策划是从处理矛盾问题的角度，应用可拓学的方法而进行的策划。文章简介了可拓策划的基本思想、理论和方法，试图用形式化的方法告诉人们，在遇到矛盾问题时，如何生成策划创意，如何进行全面的资源分析、寻找可拓资源，以化不相容为相容，化对立为共存。在可拓策划的实务操作部分，介绍了资源整合的可拓策划、项目的可拓策划、市场开拓的可拓策划及危机防范与处理的可拓策划。

Extension Strategic Tactics Planning (ESTP), based upon the science of extenics, is established along a perspective of solving contradictory problems. In this paper, the fundamental thoughts, theories and methods of ESTP are introduced concisely. The highlights of the paper are that the techniques, used in case of contradiction to tackle such problems as how to generate the ideas of strategic tactical planning, how to completely analyze the resources, how to exploit extension resources, how to transfer the incompatible into the compatible, and how to transfer the opposite into the co-existent, are developed in a formalized way. And regarding ESTP's practice，the applications of ESTP in resource integration, project, product innovation market development, and crisis prevention and handling are introduced.