本文对收益分享计划的内涵、产生和功能特点等做了简要介绍，并结合收益分享计划在国外的实践，对相关的理论研究做出归纳与评价。
This paper firstly gives a brief introduction of the meaning , origin and functional features of gain sharing plan , then sums up and evaluates the theories concerned combining with its practice in foreign countries .
收益分享计划