科学、合理制定行政事业单位公用经费定额标准 ,是创新支出管理机制的起点 ,是深化预算编制改革的关键问题。本文系统地阐述了行政事业单位公用经费成本标准定额测定方案的指导思想和应遵循的原则、测算方法、定额的确定及其应参考的相关指标和配套措施。 Scientifically and rationally formulating the fixed quotas for public expenditures of administrative institutions is the starting point for the management mechanism for innovation expenditures and the key issue for deepening the reform of budget preparation. This article systematically expounds the guiding ideology and principles to be followed in determining the standard expenses for public expenses of administrative institutions, the methods of calculation, the determination of quotas and the related indicators and supporting measures that should be referred to.