《交通财会》1981年第六期刊登了张经明同志关于.《试论运输企业量本利分析》的文章(以下简称张文);1988年第三期刊登了莘声同志关于《也谈运输企业量本利分析》的文章(以下简称莘文)。笔者认为:张文和莘文中的运输企业量本利分析模式,都存在一定的不足之处。有进一步探讨的必 “Traffic accounting” in 1981 sixth issue of Comrade Zhang Jingming about. “On the amount of profit-making analysis of transport enterprises,” the article (hereinafter referred to as Zhang Wen); third issue of 1988 published Comrade Shen Sheng on “also talk about transport enterprises Amount of profit analysis ”article (hereinafter referred to Xin). The author believes that: Zhang Wen and Xin text in the transport business volume analysis model, there are some shortcomings. There is a need to further explore