高校材料、低值品和易耗品管理的有益探索

摘要

作为流动资产，材料、低值品和易耗品具有与固定资产截然不同的诸多特点，为其有效管理带来巨大难度，在管理意识和理念、管理模式、管理人员素质等方面存在诸多问题。北京理工大学以信息化管理平台为基础，结合专人管理、特殊物品特殊管理等优化措施，提升了材料、易耗品和低值耐用品的管理水平。%As current assets , the materials , low‐value durables and consumable have many characteristics different from fixed assets , which bring great difficulty to their effective management . There are many problems in the management consciousness and concept ,the management mode and the quality of management personnel .Based on the informationization management platform ,combining a series of optimized management measures such as dedicated personnel management and special management for special articles , this paper improves the management level of materials ,consumable and low‐value durables .