There is no ambiguity in the objective of the concrete plan. For example, business sales managers intend to increase sales by 15 percent over the next six months, and he will formulate specific procedures, budget plans, and schedule schedules, which is the concrete plan. Guideline plans only some general guidelines and action principle, favors the actors free disposition, it points out that the key but don't limit actors on the specific target or specific action plan. For example, a specific plan to increase sales may require a 15 per cent increase in sales over the next six months, while a guidance plan may limit sales by 12 to 16 per cent over the next six months. Compared with the guidance plan, the concrete plan is easier to carry out, assess and control, but lacks the flexibility, and its requirements for clarity and predictability are often difficult to satisfy. The theory of modern political economy in China holds that the profit under the socialist system is the form of the value of the surplus products created by the workers for the society. The value composition of the product is c+v+m,c+v is converted into production cost, and the m is part of the surplus product created by the laborer for the society, which translates into profit for the enterprise. The specific form of socialist profit is: to realize profit, that is, the balance of the sales revenue of the enterprise minus the expenses of various expenses; To pay the profits in accordance with the provisions to the national financial department; After tax profit, that is, the profit of the enterprise shall be returned to the enterprise in accordance with the state provisions. 4. The transferability of shares, that is, the shares held by shareholders may be transferred according to law. Such as "company law" the one hundred and forty-second regulation, company directors, supervisors and senior managers shall declare to the company's shares held by this company and its changes, in office during the transfer of shares shall not be more than a year the company shares he holds 25% of the total; The shares held by the company shall not be transferred within l years from the date of the listing of the shares of the company. The company's directors, supervisors and senior managers shall not transfer their shares in the company within half a year. In addition, the company law allows the company's articles of association to assign other restrictive provisions to the company's directors, supervisors and senior managers in the transfer of its shares of the company. The allocation of shares means that the company assigns the shares to the subscribers according to certain allocation methods according to the sponsors and (or) other shares subscribed by the company. If the total amount of subscription exceeds the total amount issued, the allocation shall be determined according to certain principles. Payment of shares and allocation of shares are two aspects of the same activity. After the allocation of shares, the name or name of the shareholder shall be recorded on the list of shareholders. In fact, value has its objective existence form and its subjective reflection form. Subjective value can be divided into two specific forms: values and emotions. Among them, values are people's understanding of absolute value, or people's understanding of value absoluteness. Emotion is the perception of relative value, or the relative understanding of value. Values (or emotional) and the value of relationship in essence is the relationship of subjective and objective: on the one hand, the objective value decision and restricts the subjective value, subjective value is to reflect the objective value, based on the objective value, and around the objective value fluctuates up and down; On the other hand, subjective value has certain relative independence, and has a certain reaction to objective value, which can induce, strengthen or restrict the objective value.