也谈“未分配利润”济宁财校郭继宏《上海会计》１９９４年第９期《“未分配利润”之我见》一方提出：“国有企业或以国有企业为主体的横向联合经营企业，应于年度终了，按未分配利润数额列入‘资本公积——国家扶持资金’。集体企业或以集体企业为主体的横向联合经营企业... Talking about “Undistributed Profit” Jining Financial School Guo Jihong “Shanghai Accounting” No. 9 of 1994 “My opinion on undistributed profits” The party proposed: “State-owned enterprises or horizontal joint-operated enterprises with state-owned enterprises as the main body should At the end of the year, the amount of undistributed profits is included in the ’capital reserve—national support funds’. A collective enterprise or a horizontal joint-operated enterprise with a collective enterprise as its main body...