教学仪器、设备的账务管理是实验室管理的重点工作之一,也是实验室管理的难点。做好仪器设备的账务管理,对于用好和维护好作为教育资源一部分的仪器设备来说,具有重要意义。由于没有现成的统一的实验室建账规范和要求,不同学校的实验室建账都不尽相同,因而,也就存在建账不科学、不规范,甚至错误的情况。我们通过向专业财会人员学习,结合工作实际,形成了一套较为完善、合理的 The accounting management of teaching equipment and equipment is one of the key tasks in laboratory management, and it is also a difficult point in laboratory management. It is of great significance for the instrument management of equipment and equipment to be well used and maintained as part of the educational resources. Because there are no existing uniform standards and requirements for the establishment of laboratories, the establishment of laboratories in different schools is not the same. Therefore, there are cases where the accounts are unscientific, unstandard, and even incorrect. We learned from the professional accounting personnel and combined with the actual work to form a set of more complete and reasonable