《交通财会》80年第1期,刊载《水运企业实行股份经营的探讨》一文,提出“职工个人分得的股息可摊入成本”。笔者认为,这种做法不妥。 首先,违背了“投资共负,收益共享,风险共担”的股份制经营原则。企业将股息在成本中列支,不论盈亏照发利息,债券不仅有息且参加年终分红。这样, In the first issue of “Transport and Accounting” in the 80th year, an article entitled “Exploration of Joint Operation of Water Transportation Enterprises” was published, stating that “dividends shared by individual workers can be allocated into costs”. The author believes that this approach is not appropriate. First of all, it violates the principle of joint-stock operation of “shared investment, revenue sharing, and risk sharing”. The company will pay dividends out of the cost. Regardless of whether the profit or loss is interest, the bonds not only have interest but also participate in year-end bonuses. such,