在普及义务教育评估验收中，入学率和完成率是两个刚性指标。目前，各地在统计、测算入学率和完成率时存在统计口径不统一，或对概念内涵的理解不一致等问题，以致影响“二率”的准确性和可信性。本文在国家教委关于“两基”验收有关项目指标说明的基础上，进一步结合我省实际 In the assessment and acceptance of universal compulsory education, enrollment rate and completion rate are two rigid indicators. At present, there are issues such as inconsistent statistical calibers or inconsistent understanding of the concept of connotation in statistics, measurement of enrollment rates and completion rates, which affects the accuracy and credibility of “second rate”. This article is based on the State Education Commission’s statement on the indicators of acceptance of the “two foundations” and further integrates the actual situation in our province.