一些股份制试点企业对股利的处理是股息在成本中列支,红利从税后留利中支付。这样做违背了股份制的基本原则。因为,股息、红利是股东凭借其所拥有的公司股份对公司税后利润的分配,也是董事会正式宣布从公司税后利润中分配给股东作为每一股东对公司投资的一种报酬。把股息列入成本,投资入股者 Some shareholding pilot companies treat dividends as dividends are paid out of the cost, and dividends are paid from after-tax profits. This violates the basic principle of joint-stock system. Dividends and dividends are the distribution of after-tax profits by shareholders based on the company shares they own. They are also a kind of remuneration that the board of directors has officially announced to distribute to the shareholders from the company’s after-tax profits as a shareholder’s investment in the company. Dividends are included in the cost of investors