计划经济向市场经济转轨期的突出特征是，市场机制在许多领域所起的基础性调节作用日渐显现。但通过市场经济固有规律所引发的利益分化呈现出加速扩展的态势，由此而需要的利益协调任务也显得尤为迫切和重要。（一）所谓利益分化，是指具有相对独立利益的利益主体不断分化、组? The salient feature of the transition from a planned economy to a market economy is that the fundamental regulatory role played by the market mechanism in many fields has become increasingly apparent. However, the differentiation of interests triggered by the inherent laws of the market economy has shown a trend of accelerated expansion. Therefore, it is particularly urgent and important to coordinate the interests needed. (A) The so-called profit-sharing refers to the continuous differentiation of interest groups with relatively independent interests.