1. Self-sufficiency rate of funds, which measures the degree of other income security expenditures of cultural institutions except financial appropriation income. The calculation formula is:

Self-sufficiency rate of funds = (total annual income-financial appropriation income) ÷ total expenditure this year × 100%

2. The proportion of personnel expenditure and public expenditure in public expenditure measures the expenditure structure of cultural institutions. The calculation formula is:

Personnel expenditure ratio = personnel expenditure/business expenditure × 100%

Public expenditure ratio = public expenditure ÷ public expenditure×100%

3 per capita basic expenditure, according to the actual number of employees to measure the average basic expenditure level of cultural institutions. The calculation formula is:

Per capita basic expenditure = (basic expenditure-retiree expenditure) ÷ actual number of staff.

4. Asset-liability ratio, which measures the ability of cultural institutions to carry out business activities with the funds provided by creditors, and reflects the safety of the funds provided by creditors. The calculation formula is:

Asset-liability ratio = total liabilities ÷ total assets × 100%

5. Budget revenue and expenditure completion rate, which measures the completion degree of total budget and sub-budget revenue and expenditure of cultural institutions. The calculation formula is:

Budget revenue completion rate = year-end implementation ÷ (year-beginning budget plus mid-year budget adjustment) × 100%

The year-end implementation figures do not include the carry-over and balance income from the previous year.

Completion rate of budget expenditure = number of year-end executions ÷ (budget at the beginning of the year plus or minus budget adjustment in the middle of the year) × 100%.

The year-end implementation figures do not include last year's carry-over and balance expenditure figures.

6 financial allocation income, business income, operating income accounted for the proportion of total income, measuring the income structure of cultural institutions. The calculation formula is:

Proportion of financial appropriation income to total income = financial appropriation income ÷ total income × 100%

Proportion of business income to total income = business income ÷ total income × 100%

Proportion of operating income to total income = operating income ÷ total income × 100%

7 business income growth rate over the previous year, measuring the change of business income of cultural institutions over the previous year. The calculation formula is:

Growth rate of business income over the previous year = (business income this year ÷ business income last year-1)× 100%

Second, the business indicators

1. Performances: refers to the performances of domestic and foreign art performance groups with the field as the unit of measurement.

2. Audience: refers to the number of audiences who watched the performances of art performance groups in that year.

3. Total collection of public libraries: refers to the combined volumes, manuals and manuscripts of catalogued ancient books, books, periodicals and newspapers, as well as the sum of microforms, videotapes, audiotapes and CDs.

4. New collections of public libraries this year: refers to the total amount of all kinds of literature resources newly collected this year through purchase, acceptance, collection, donation, exchange, bidding, digital conversion, licensing and authorization.

5. Number of public welfare activities organized: refers to the number of public welfare activities organized by public cultural service facilities (public libraries, cultural centers, art galleries, cultural stations, etc.). ), including holding cultural activities, training courses, lectures, exhibitions and other activities.

6. Total amount of digital resources construction: refers to the total amount of digital resources obtained through independent development, commissioned construction, purchase and other forms, including the total amount of audio-visual resources, e-books, electronic periodicals, electronic newspapers, thematic resource libraries and other kinds of literature information.

7 public cultural service facilities (public libraries, cultural centers, art galleries, cultural stations, etc.). ) are free to open: refers to the annual reception number of public cultural service facilities that are fully free to open.