投资 · 创业者自述
塞缪尔·斯迈尔斯:节俭·摘录 467
塞缪尔·斯迈尔斯《节俭》· Thrift · 投资
It was of no use. The men's wages went up twenty per cent.; and there was an end of the bonuses. The coal famine continued. The masters, instead of making profits, made immense losses. The price of iron went down. The mills stood idle for two months. The result was, that when the masters next met the workmen in public meeting, Mr. Waterhouse, the auditor, reported that "while the gross earnings of the year have exceeded the expenditure on materials, wages, and trade charges, they have been insufficient to cover the full amounts to be provided under the co-operative scheme for interest on capital, depreciation, and the reserve for bad debts; and that consequently it was his duty to declare that no amount was at present payable as bonus either to employers or employed." No further report was issued in 1875, excepting an announcement that there was no dividend, and that the firm did not intend to continue the co-operative scheme any longer. During the time that it lasted, the _employés_ had received about eight thousand pounds in bonuses.
出处:
https://www.gutenberg.org/ebooks/14418
定位:Excerpt 467 · 核对日期:2026-10-19 · 核验:短摘录
白话
劝也没用。工人工资涨了两成,奖金就此取消。煤荒继续,老板们不赚反亏,铁价下跌,工厂停了两个月。结果下次开会时,审计员报告说:全年总收入超过材料、工资和经营费用,但不够支付合作方案里规定的资本利息、折旧和坏账准备金,所以目前没有奖金可分。1875年只发了个通知:没有分红,合作方案不再搞了。这期间工人一共拿到约八千英镑奖金。
上下文
斯迈尔斯《节俭》记录19世纪70年代英国一家工厂利润分享实验的失败结局,反映经济波动下的劳资合作困境。
今日一问
如果一个共享收益的方案遇到亏损就终止,参与者该如何提前约定风险分担?
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