Objective: Based on the theory of contract as reference points, this research used experimental methods to explore the medical institution managers’ motivation and reflection of the profit allocation in vertical integrated?medical delivery system. Methods: z-tree software was used to design the experimental program. 40 undergraduate students majoring in health management were recruited as the subjects. Sharing rates and effort levels were collected and calculated using Excel2007 and SPSS17.0. Results: The?median sharing?rate hospital managers allocated to community centers?was 35 percent.?The median?of effort level community health care center directors chose was 8. The proportion of sharing rates equal to or less than 50% accounted for 98 percent. The proportion of the highest effort level was 23.5 percent. The correlation between sharing rate and effort level was significant( r=0.45,P＜0.01). Conclusion: Benefit distribution mechanism needs to be considered in the process of establishing vertical integration of medical delivery system.