《高等学校会计制度》关于“体育维持费”列支范围的说明中有句话:“……参加校际以上运动会的教职工运动员的伙食补助……”。它的意思是校际以上举办的运动会,以学生为主,有教职工参加的,其教职工运动员的伙食补助列入此项;但校际以上工会举办体育比赛,只有教职工参加的,其教职工运动员的伙食补助不应列入此项。学校教职工每年都要参加校内外工会主办的各项体育比赛,所发生的差旅费和 There is a remark in the “Institution of Higher Education Accounting System” on the scope of the “Sports Maintenance Fees”: “... food aid for faculty and staff members participating in sports games at or above the inter-school level ...”. Its meaning is that more than the inter-school sports meet, student-based, faculty members to participate in, its staff members of the athletes included in the provision of this subsidy; but inter-school trade unions organize sports competitions, only faculty members to participate in, and its Staff subsidies for staff athletes should not be included in this item. Every year, the school faculty and staff members take part in the sports competition organized by the trade unions both inside and outside the school and the travel expenses incurred