Expenditure) formula of the various revenues do not include financial subsidy income and superior subsidy income; expenditure content reflects the recurrent expenditures of the institutions. The problem to be noted is that, in order to make the rate of self-sufficiency of funds with comparability and continuity, in the specific calculation of the rate of self-sufficiency of funds, sometimes temporary, one-time and other special expenditure factors, resulting in a large fluctuation in the rate of self-sufficiency of funds to be deducted, such as a one-time special funding arrangements for the purchase of equipment expenditure. When calculating the self-sufficiency rate of funds, the items that need to be deducted in the expenditures for special reasons should be reported to the financial department for approval. This can ensure the reasonableness of expenditure deduction and make the calculation of funding self-sufficiency rate more accurate. (2) The ratio of personnel and public expenditures to utility expenditures. It is an indicator to measure the expenditure structure of the organization. Its calculation formula is as follows: personnel expenditure ratio = personnel expenditure / career expenditure X?100% public expenditure ratio = public expenditure / career expenditure X?100% personnel expenditure refers to the part of career expenditure for personnel expenses, including salaries, subsidized salaries, employee benefits, social security fees and grants. Public expenditures are the portion of utility expenditures used for public expenditures, including official expenses, operating expenses, equipment purchases, repairs, and other expenses. Analyzing the ratios of personnel expenditure and public expenditure to utility expenditure can give an idea of whether the structure of utility expenditure is reasonable. There are many types of undertakings, and the various expenditures are more for different types of funds, and the scale of expenditures such as equipment purchase and operational costs is relatively small, which is reflected in the total expenditures, and the proportion of personnel expenditures is relatively high; and some other units such as the natural science research units and medical units, whose expenditures on operational costs are much larger, and the proportion of communal expenditures in the expenditures is larger. It is not possible to analyze and evaluate whether the expenditure structure of different types of institutions is reasonable according to the same criteria. However, according to their own business characteristics and personnel status, the institutions can analyze whether the changes in the expenditure structure and the development trend of the unit are reasonable by comparing and analyzing them with those of previous years. Horizontal comparisons can also be made with different types of establishments to understand the gap between the unit and advanced units. On the whole, personnel expenditure should not account for too high a proportion of career expenditure. The undertaking should make various efforts to gradually adjust the expenditure structure and increase the proportion of public expenditure in the total expenditure as far as possible; otherwise, the limited funds of the undertaking for personnel expenditure will not be conducive to the development of the undertaking. (3) Asset-liability ratio. An indicator reflecting the proportion of liabilities to the total assets of an undertaking in a certain period of time. It can measure the ability of the institution to utilize the funds provided by creditors to carry out business activities, as well as reflecting the degree of safety and security of the funds provided by creditors. Asset-liability ratio is a newly added indicator for financial analysis and evaluation, which is set up to meet the overall requirements of the reform of the financial system of the institution. Its calculation formula is: gearing ratio = total liabilities / total assets X?100% from the creditor's point of view, the gearing ratio reflects the degree of security of the money loaned to the institution; from the debtor's point of view, the gearing ratio shows the ability of the institution to utilize the creditor's funds to carry out business activities; from the nature of the institution, the gearing ratio to maintain a low ratio is more appropriate.
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