当前,有些乡镇股份制企业的会计核算工作比较混乱,影响企业的健康发展。现根据我们的作法,提几点意见。按制度规定,股金应在“投资基金”科目核算。股息以多少才算合理,目前尚无定论,应按企业的承受能力和筹集资金的难易,以略高于银行贷款利息为宜。股息应在企业管理费列支。对集体(指乡、村以上集体单位)股金分红,应按规定的分红比例,先分后税进行分配。分配时:借(增)记利润分配——税前利润分配,贷(增)记应付款——应付投资分利款。实际支付时,借(减)记应付款——应付投资分利款,贷(减)记银行(信用 At present, the accounting work of some joint-stock enterprises in township and township enterprises is confusing and affects the healthy development of enterprises. According to our practice, we will make a few comments. According to the rules of the system, the stock funds should be accounted for in the “investment fund” subject. Dividends are considered to be reasonable, but at present, there is no definitive conclusion. It should be based on the ability of enterprises to bear and the difficulty of raising funds. It is appropriate to use slightly more interest than bank loans. Dividends should be paid out of corporate management fees. For the dividends of the collective (referring to the township and village collective units), the dividend shall be distributed according to the prescribed dividend ratio. At the time of allotment: borrowed (increased) profit distribution - pre-tax profit distribution, credit (increased) recordable payables - payable investment dividends. When actual payment is made, borrowed (reduced) accounts payable - payable investment dividends, credit (deduction) bank (credit)