对材料的管理,大部分行政事业单位都不太重视,一般采用“以报列支”的办法。采用这种办法购置的材料,在验收入库后,不论材料是一次领用,还是多次领用,会计部门都只是依据发票一次列入经费（事业）支出。这种做法在核算上虽然省时省力,但容易造成材料流失和使用上的浪费,当然少量随购随用的材料,不需要保持大量库存,可以直接列为支出。但是大批、大宗购置、不 The management of materials, most of the administrative units are not paid much attention, the general use of “reporting expenses” approach. Materials purchased in this way, after acceptance storage, regardless of whether the material is used once or repeatedly, the accounting department only included in the expense (business) expenditures once based on the invoices. Although this method saves time and effort in accounting, it is likely to cause material loss and waste of use. Of course, a small amount of materials used for purchase and use do not need to maintain a large amount of inventory and can be directly classified as expenditures. But a large number, bulk purchase, no