gainsharing plans differ from profit sharing plans in that they 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. According to the regulation, in the transfer of equity, the unit and the individual shall bear the equity of the enterprise. The land and property ownership of the enterprise shall not be transferred, and the deed tax shall not be levied. In the capital increase spread, to the land, the ownership of the home ownership or as a capital contribution to the enterprise, a deed tax." In the light of monetary crisis 2007 - 2010, many companies have had to trim their spending. Meanwhile, in the earlier years, they donated immeasureable dollars. Although there remained many big corporations which still gave away billions to charity within the global slowdown, others slimmed down their funds donations. In 2009, many company gained bigger profits, but this would not translate into bigger donations. Tough economic times can't prevent America's largest business from continuing giving in 2009. 30% of the large corporations gave more cash, and 16% gave a comparable because the year before. In general, total of 68 companies gave less during 2009 than 2008. Cash and product giving combined fell the first time for recent seven years. The following is a summary of companies which gave most during 2009. They were measured by comparing total giving in cash and products during 2009 to total profits in the year before. “We’re very proud of the way that the glass industry has come together to face the challenge of energy efficiency and decarbonisation - which will continue to define all manufacturing and markets for the coming decades. The essence of the plan is to identify the objectives and the ways and means to achieve them. Therefore, how to move towards the established goal and achieve the organizational goal, the plan is undoubtedly the standard of all behaviors in the management activities. It directs people in different Spaces, time and positions to achieve their goals in an orderly fashion around a general goal. If there is no planning instruction, the manager will be shown as aimless aimlessness, and the manager will be shown as the policy decision to make decisions and make decisions. The result must be the chaos of organizational order, and the result of a lot of work. In a modern society, it can be said that almost every undertaking, every organization, and even every person's activities cannot have no blueprint. Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement.