【摘要】 仪器设备采购管理是当前高校实验仪器管理和财务管理的重要问题。采购管理应实行预算管理,提高资金使用效益;加强采购与付款会计内部控制;引进竞争机制实行仪器设备招标采购;合理揭示采购业务中所享有的折扣、折让与赠送。仪器管理应理顺管理体制,充分利用资源;加强实验仪器内部控制管理;充分利用计算机网络系统实现资源共享。更多还原

【Abstract】 The management of the purchase of instruments is the initial matter among the current management of the purchase of experimental instruments and financial management in colleges and universities. This paper gives suggestions on the management of the purchase in four aspects, to adopt budget system to increase the effective utilization of funds; to strengthen the control of both the purchase and payment accountants; to introduce competitive mechanism to the purchase of instruments by way of competitive bidding; to announce reasonably the discounts and allowances during the purchase. Besides, this paper points out that the management requires rationalizing the managing mechanism and making full use of resources, enhancing the internal management of experimental instruments, and making full use of the computer network to realize the sharing of resources.更多还原