The civil industry in the Westernization Movement used private capital in the source of funds and pursued profits, and its products had the nature of use value. The management mode of modern enterprises shows that it has the characteristics of modern capitalist enterprises. From 65438 to the 1970s, the Westernization School put forward the slogan of "seeking wealth" to solve the problem of insufficient financial resources in military industrial departments, and established modern civil industries such as China Merchants, Kaiping Coal Mine and Hanyang Iron Works, involving shipping, mining, metallurgy and other departments, and adopted the system of "doing business for officials" to manage these civil industries. Taking China Merchants Steamship as an example, it can be seen from the above table that the civil industry began to adopt the shareholding system of modern enterprises, and developed through public offering, relying on official funds and social private capital. In the 20 years after the Opium War, the comprador class in modern China came into being in the process of dealing with foreign businessmen. During this period, they accumulated a lot of wealth. At this time, the original feudal landlords began to change the way of accumulating wealth, and idle capital in society entered the civil industry, indicating that the civil industry got rid of the situation of single government revenue in terms of funding sources. As can be seen from the table, the production of enterprises is profitable, but unlike the pursuit of profit maximization and the transformation of profits into new capital, the profits of China Shipping Merchants are distributed in the form of generous dividends and interest, and the expansion and reproduction of enterprises have not been realized. The establishment and production of enterprises are mainly organized according to product quality and market demand. For example, at the beginning of the establishment of Keelung Coal Mine, the quality of coal was strictly tested. "The coal quality is bright, it can burn for a long time, and there is little lime soil, so it is called good coal." Before the full-scale production, Ding Richang calculated the cost and profit as "about 1.30 yuan per ton of coal, which will be worth 5-6 yuan per ton after being shipped to Hongkong, and 3-4 yuan per ton for the rest". Kaiping Mining Bureau "although it is run by officials and overseers, coal and iron are still sold by businessmen", and everything "still follows the trading routine". "Raw and cooked iron shall be taken from Tianjin at market price, and coal shall be taken from China Merchants Bureau and Machinery Bureau at market price". From this, we know that although the products are mainly from China Merchants and Bureau of Machinery, they are all purchased at the market price and follow the basic laws of the market, so as to reflect the nature of the goods. After the Opium War broke out, China's natural economy began to disintegrate gradually. Western goods entered the China market, which led to the bankruptcy of a large number of rural craftsmen in China, thus becoming cheap labor. Westernization civil industry adopts the mode of hiring laborers and foreigners' technicians. "Keelung Coal Mine implements wage measurement, with an average wage of 40 cents per ton of coal mined." This shows that there is capitalist exploitation in enterprises. However, such enterprises still have feudal backwardness in internal management. Although a large part of the capital source of private enterprises is private capital, under the general guiding ideology of "the general outline of enterprises is given by the government and the efficiency of enterprises is assessed by the government", the power of management and operation of enterprises is still in the hands of feudal officials, and these enterprises are monopolized and given a series of preferential policies such as tax reduction, tax exemption and loans. Source: Middle School Political History Geography Teaching Guidance Edition