“社有个营”部门是否纳入企业会计核算的思考王孝良近年来，供销社在进一步深化改革中，不少基层供销社大胆引进个体经营机制，对那些边、小、微、亏经营部门实行了个体经营办法，即“社有个营”或称“公有民营，”、“抽本承包”。这项改革对改变企业现状，制止亏损加剧... In recent years, supply and marketing cooperatives in further deepen the reform, many grass-roots supply and marketing cooperatives bold introduction of self-employed mechanism for those who are small, micro, loss of the business sector implementation The individual management approach, that is, “community has a camp,” or “public private,” “pumping the contract.” This reform to change the status quo of enterprises, to stop the loss increased ...