Abstract: In order to standardize the management of fixed assets in basic medical research, and to solve the problem of " one equipment with more than one code ", we discussed the fixed assets coding of instrument and equipment in this paper. The existing equipment classification of the Institute of Basic Medical Sciences of the Chinese Academy of Medical Sciences was analyzed. Depending on application of the experiment and the principle of equipment, the novel fixed assets encoding dictionary of instrument and equipment was generated, which could fit in with the actual application and development of basic medical research. The managers could find the corresponding code quickly with the standardized equipment name. The new encoding dictionary could ameliorate the classification of basic medical experimental instruments, avoid multiple coding situations of equipment and improve the management work in the future.

Key words: basic medical, instrument and equipment, assets encoding, fixed assets