退休统筹金的会计核算葛光启劳动保险社会统筹金（简称退休统筹金）的会计核算业务是每个企业都要碰到的。由于无章可循，有些企业单位核算混乱，将实际发放的退休金列入“管理费用”科目，同时将提取的统筹金也列入“管理费用”科目，形成重复列支。下面谈谈我的看法。退... Retirement co-payment of financial accounting Ge Guangqi labor insurance social co-ordinate fund (referred to as retirement co-payment) accounting business is encountered by every business. As there is no rules to follow, some business units are in chaos and the actual pensions are included in the “administrative expenses” subjects. Meanwhile, the collected co-ordinated funds are also included in the “administrative expenses” account, resulting in duplicate expenses. Here to talk about my opinion. Back ...