现行《中小学校会计制度》中没有设置专门核算离退休经费的科目,实际操作是将离退休费用作为社会保障费的一部分,在教育事业费中列支。笔者认为这种账务处理是不恰当的。在财政总预算会计核算中,“行政事业单位离退休支出”和“教育支出”是“一般预算支出”科目下两个不相关的一级明细科目。而且,《中小学校会计制度》 The existing “primary and secondary school accounting system,” there is no special accounting for retired funds subjects, the actual operation is to retirement costs as part of social security payments, education expenses in the list. I think this accounting treatment is not appropriate. In the Fiscal and Budgetary Accounting, the “Administrative Retirement Expenditure” and “Educational Expenditure” are two unrelated first-level detail subjects under “General Budget Expenditure.” Moreover, “primary and secondary school accounting system”