现行会计制度规定:企业退休职工的退休金,在营业外支出“劳动保险费用”中列支。随着年代的递增,企业退休职工费用的开支越来越多,难免影响到在职职工的利益,以致出现“谁养活谁”的议论。对于职工退休金如何合理处理,近来有“统筹”之议,有的地方也已试行。所谓统筹实际是让职工退休费用支出目前还暂时不大的企业参与负担,但负担的比率,决难做到恰如其分,其不良影响,仅程度不同地同样存在。从全局上看,职工退休支出,对国家来说,不因其渠道不 The current accounting system stipulates that the retirement benefits for the retired employees of an enterprise shall be included in the non-operating expenses “labor insurance expenses”. With the increasing of the age, the expenses of the retired workers in the enterprise are more and more, which inevitably affects the interests of the working staff and causes the argument of “Who feeds who?”. Recently, there has been a “co-ordination” proposal on how to deal with employees’ pensions reasonably. Some places have also been piloted. The so-called co-ordination of the actual situation is that workers’ retirement expenses are not yet temporarily involved in the burden of enterprises to participate, but the burden of the ratio, difficult to do just as appropriate, its adverse effects, only the same degree of existence. From a global perspective, workers retirement spending, for the country, not because of its channels are not