在阎锡山的公营事业企业中,山西省营业公社是颇为特殊的一个.说它是官僚资本主义企业,是因为阎锡山投资20万元,而山西的公款是由阎随意支用的,谁也说不清这20万元是他自己的工资收入,还是公款;说它是民间集资兴办的也可以,因为另外20万元是集股而来的,但股东概不分红,而且要在40多年后才还本,不付利息,还提倡放弃股权,因为兴办山西省营业公社是为了节制资本、举办公益事业;但是它的经营方法与社会上的一般企业并无二致.为了让人们了解并研究山西经济史上这一特殊现象,兹将抗日战争前的山西省营业公社加以介绍. Among the public-owned enterprises in Yan Xishan, Shanxi’s business community is a rather special one, saying that it is a bureaucratic capitalist enterprise because Yan Xishan invested 200,000 yuan while Shanxi’s public funds were freely distributed by Yan who Also can not tell whether this 200,000 yuan is his own wage income, or public funds; that it is also possible to raise money for the private sector, because the other 200,000 yuan is from the stock, but shareholders are not dividends, but also in 40 Many years later, the principal repayments and non-payment of interest also advocated the abandonment of shareholdings because the establishment of the Shanxi Provincial Commercial Commune was to control capital and organize public welfare undertakings; however, its operation method was no different from that of the general public in the society. And to study this special phenomenon in the history of Shanxi’s economy, I hereby introduce the Shanxi Provincial Business Commune before the Anti-Japanese War.