教材既是教学单位教、学不可缺少的重要工具,也是教学单位的一笔重要财产。因而对教材必须加强核算和管理。可是现在很多学校的财务部门收到购入教材的原始凭证,就作业务费报销了,对保管部门的收发存数量,有无差错、漏洞,从不过问。同时教材还有对外出售的情况,财务部门按照保管部门通知的数量、单价收款,有定价的按定价收款,但有很多教材是没有注明定价的,查原始凭证,早巳记不清是何年何月进的教材,于是估价了事。鉴于上述,教材必须要有一个合理的、行之有效的管理和核算方法。为此,我建议:在 Teaching materials are both teaching and learning an important tool for learning, but also an important unit of teaching assets. Therefore, teaching materials must be strengthened accounting and management. However, many of the financial departments in schools now receive the original vouchers for purchased textbooks and claim reimbursements for operating expenses. They never question the number of receipts and deposals of the depository, whether there is any mistake or loophole. At the same time there are teaching materials for external sales, the financial department in accordance with the number of custodial notice, unit price collection, pricing by price, but there are many textbooks is not specified pricing, check the original voucher, long remember What year into the textbook, so Valuation of things. In view of the above, teaching materials must have a reasonable and effective management and accounting methods. To this end, I suggest: in