汽车运输企业推行“小包租”经营方式有关会计核算问题的探讨赵锡铎，李志成天津市第二运输公司及所属各集体运输企业，推行“小包租”经营方式，增收、节支、创益效果明显，企业焕发了生机。“小包租”就是划小、承包、出租三者综合起来的经营方式。企业划小内部核算单位... Discussion on Accounting Problems of “Small Private Charter” Mode of Operation for Car Transport Enterprises ZHAO Xiduo, LI Zhicheng The second small transport company and its affiliated mass transport enterprises in Tianjin implemented the “small chartering” mode of operation with obvious effect of increasing revenue, saving expenses, Business revitalized. “Small charter” is to draw a small, contracting, renting the three combined mode of operation. Business planning small internal accounting unit ...