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["附："]
["高等学校财务分析指标"]
[]
["指标名称","计算公式","反映内容"]
["一、预算管理指标"]
["（一）预算执行率","预算收入执行率=本期实际收入总额/本期预算收入总额×l00%","反映高校预算管理水平。"]
[null,"预算支出执行率=本期实际支出总额/本期预算支出总额×l00%"]
["（二）财政专项拨款执行率","财政专项拨款执行率=本期财政项目补助实际支出/本期财政项目支出补助收入×l00%","反映高校财政项目补助支出执行进度。"]
["二、财务风险管理指标"]
["（一）资产负债率","资产负债率=负债总额/资产总额×100%","反映高校的资产中债款筹资的比重。"]
["（二）流动比率","流动比率=流动资产/流动负债×100%","反映高校的短期偿债能力。"]
["三、支出结构指标"]
["（一）人员支出比率","人员支出比率=人员支出/事业支出×100%","反映高校人员支出结构。"]
["（二）公用支出比率","公用支出比率=公用支出/事业支出×100%","反映高校公用支出结构。"]
["（三）人均基本支出","人均基本支出=（基本支出-离退休人员支出）/实际在编人数×100%","反映高校按照实际在编人数平均的基本支出水平。"]
["四、财务发展能力指标"]
["（一）总资产增长率","总资产增长率=(期末总资产-期初总资产)/期初总资产×100%","从资产总量方面反映高校的发展能力。"]
["（二）净资产增长率","净资产增长率=(期末净资产-期初净资产)/期初净资产×100%","反映高校净资产的增值情况和发展潜力。"]
["（三）固定资产净值率","固定资产净值率＝固定资产净值/固定资产原值×l00%","反映高校固定资产的新旧程度。"]

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