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. 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。
Then we conclude that the best strategy is to vertically extend the acetic acid value chain in order to gain the sharing advantages. Moreover, we put forward the plan of re-construct value chain and specific implemental strategies. 最终确定对醋酸价值链采取纵向延伸,从而获取共享优势为最佳战略,并进一步提出了重构价值链的方案,和具体的战略实施。