In the late 19th and early 20th century, with the transition from free capitalism to monopoly capitalism, the factory itself had undergone complex and profound changes. Constantly adopt new technology to make the production rapid development; The scale of production keeps expanding, competition intensifies, and a large-scale monopoly enterprise is produced. The separation of rights and ownership and the formation of a professional management stratum; The scientific management system has been established, and a series of scientific management theories have been formed to make the enterprises mature and become modern enterprises. The marxist theory holds that the profit under the capitalist system is the transformation form or phenomenon of surplus value, which manifests as the balance of commodity value over cost price. That is, the total amount of the proceeds of the sale of the goods by the capitalist exceeds the balance of his prepaid capital. Profit from a home variable capital purchase Labour created in the process of production of surplus value, also is the surplus labor hiring workers create surplus value, can change capital proliferation. But it is manifested in the phenomenon as the capital increase of capital of capital of capital. 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. Gas car