低值耐用设备管理是高校资产管理中重要组成部分，分析了目前高校低值耐用设备的管理现状，针对其中存在的主要问题，提出了几点改进建议，以适应高校教育不断改革的需要。%The management of low-value durable equipments is an important part of the universities＇ assets management. This paper discusses the current condition of low-value durable equipments management in universities, gives some corresponding advice admiring existing problems in order to fit in with the needs of the reform in higher education.
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