统列法对还是分列法对?在个人账户检查中发现,离退休人员个人账户管理不规范问题比较突出。其中调整养老金的资金列支出现了两种不同做法:一是将增加的养老金从社会统筹基金中列支,可简称为统列法;二是将增加的养老金分两部分,一部分从 Collective law or sub-divided right? In the personal account examination found that retired personal accounts management is not standardized more prominent issue. There are two different ways in which the pension funds can be adjusted. One is to add the increased pension from the social pooling fund, which can be simply referred to as the enumeration method. The other is to divide the increased pension into two parts and one part from