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曹冰严的《张元济与商务印书馆》一文说:“1992年5月,董事会曾依据张氏意见,提出‘股息公积’办法两条于股东会:(1)公司嗣后遇有盈余,分派股息至一分以上时,应酌量提存股息公积。(2)股息公积除积存巨数,于扩充股额时改作股份,或遇股息不足一分之年酌提垫补外,非经股东议决,概不提用……后由童世亨提议,添加(3)股息公积按常年八厘起息一条,始得通过。企业遇有盈余,于提存一般的法定公积之外,采取股息公积办法来增加积累,这在当时是一种创新的措施。后一·二八之役,商务印书馆总厂被毁,损失惨重,能于半年余时间内复业,并渐次规复,主要就是靠了这笔一百数十余万元现金积累可以运用,才得重新规复”(《商务印书馆九十年》,第35页)。该文1980年在上海《文史资料选辑》总第32辑刊出后,12年来多次被
Cao Bingyan’s article entitled “Zhang Yuanji and the Commercial Press” said: “In May 1992, the Board of Directors proposed two ways of ’dividend and public accumulation’ at the shareholders’ meeting according to Zhang’s views: (1) the company subsequently suffered a surplus and distributed a dividend to Dividends should be appropriated for more than one share. (2) Dividend reserves should be converted into shares when the shares are enlarged or dividends should be paid less than one-year due to the accumulation of huge sums. Unless otherwise resolved by the shareholders, Not to mention ... ... after the proposed by Tong Shixin, add (3) dividend public reserve at a perennial eight per cent interest rates, had been passed.Enterprises have a surplus in the custody of the general statutory public reserve, the use of dividend To increase accumulation, which was an innovative measure at the time.After the Battle of January 28, the Commercial Press General Factory was destroyed, suffered heavy losses, can resume business in more than half a year, and gradually regaining, mainly rely on this One hundred Hundreds of millions of dollars in cash accumulation can be used before they have to regain ”(“ Commercial Press 90 years ”, p. 35). This article was first published in Shanghai in 1980 after the 32nd series of “Selected Works of Literature and History” was published several times in the past 12 years