本文概述了目前土壤和植物样品中硼的仪器分析方法。鉴于测定痕量硼时，由于条件难以控制一致，测定的灵敏度和精密度很难达到较好的统一，导致分析结果准确度下降。因此提出将测定痕量硼的灵敏度与分析结果的准确度同时改虑，力争做到测定过程简便快速，分析结果准确是今后硼测定方法的努力方向。 This article provides an overview of the current instrumental analysis of boron in soil and plant samples. In view of the determination of trace boron, due to difficult to control the same conditions, the determination of the sensitivity and precision is difficult to achieve a better unity, leading to the accuracy of the analysis decreased. Therefore, it is proposed that the sensitivity of determination of trace boron should be taken into consideration simultaneously with the accuracy of the analytical results so as to make the determination process simple and rapid and the accurate analytical result is the direction of future boron determination methods.