目前,部分高校的财产物资管理混乱,收发无制度、无手续,造成了财产物资的极大损失浪费,因此应加强管理,尽快建立起财产物资的收发、核算等管理制度。①对各种物资的增减变化,如购入、发出、调入、调出、变价处理、报废等都要进行核算。②采购员购入物资应先交保管验收,并填制入库单,各有关部门根据审核无误的入库单进行帐务处理。③保管员的物资帐簿除应按总帐科目即固定资产、经费材料 At present, some colleges and universities have confused the management of property and materials, have no system of sending and receiving, and have no formalities. As a result, tremendous losses and losses of property and materials have been caused. Therefore, management should be strengthened to establish a management system for the receipt, distribution and accounting of property and materials as soon as possible. ① increase or decrease of various materials changes, such as purchase, issue, transfer, transfer, change the price of treatment, scrap and so on should be accounted for. ② Purchases purchased materials should be first pays for custody inspection, and fill in the storage list, all relevant departments based on the audit of the correct storage of accounts for processing. ③ custodians of goods and books should be in addition to the general ledger accounts that fixed assets, materials and materials