With the rapid development of universities, the usage of low priced and easily worn goods is increasing, such as administrative, logistical, teaching and other departments. Frequent purchase and larger quantity, lower price and dazzling types are the features of low priced and easily worn goods. The procurement, maintenance scrap and other aspects for low priced and easily worn goods need to strengthen comprehensive management, which the aims at the waste of construction money and improve the management level of each institution. Analyzing the procurement, management and recipients for low priced and easily worn goods of university is the primary measures to reduce waste.%随着高校突飞猛进的发展，低值易耗品使用量也随之越来越多，例如行政、后勤、教学等部门的消耗品。需要频繁的购置并且数量较大，单价较低与眼花缭乱的种类都是低值易耗品的特点。对于低值易耗品的采购、维修报废等方面需要加强全面的管理，其目的在于建设资金的浪费，提高各个院校管理水平。对高校低值易耗品的采购、管理与领用等方面进行分析，是降低浪费的首要措施。
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