requireJS は単純なモジュールローダーインスタンス共有を実装します

//求得绩效系数
 var performanceCoefficient = function () {
  return 0.2;
 };

 //住房公积金计算方式
 var companyReserve = function (salary) {
  return salary * 0.2;
 };

 //个人所得税
 var incomeTax = function (salary) {
  return salary * 0.2;
 };

 //基本工资
 var salary = 1000;

 //最终工资
 var mySalary = salary + salary * performanceCoefficient();
 mySalary = mySalary - companyReserve(mySalary) - incomeTax(mySalary - companyReserve(mySalary));
 console.log(mySalary);

<script src="companyReserve.js" type="text/javascript"></script>
<script src="incomeTax.js" type="text/javascript"></script>
<script src="performanceCoefficient.js" type="text/javascript"></script>
<script type="text/javascript">

 //基本工资
 var salary = 1000;

 //最终工资
 var mySalary = salary + salary * performanceCoefficient();
 mySalary = mySalary - companyReserve(mySalary) - incomeTax(mySalary - companyReserve(mySalary));
 console.log(mySalary);

</script>

var pathCfg = {
 'companyReserve': 'companyReserve',
 'incomeTax': 'incomeTax',
 'performanceCoefficient': 'performanceCoefficient'
};

companyReserve = requile('companyReserve');

require.config({
 'companyReserve': 'companyReserve',
 'incomeTax': 'incomeTax',
 'performanceCoefficient': 'performanceCoefficient'
});

require(['companyReserve', 'incomeTax', 'performanceCoefficient'], function (companyReserve, incomeTax, performanceCoefficient) {
 //基本工资
 var salary = 1000;

 //最终工资
 var mySalary = salary + salary * performanceCoefficient();
 mySalary = mySalary - companyReserve(mySalary) - incomeTax(mySalary - companyReserve(mySalary));
 console.log(mySalary);
});

require(depArr, callback)

var require = function () {
};
require.config = function () {
};
require.define = function () {
};

(function () {

 var Module = function () {
  this.status = 'loading'; //只具有loading与loaded两个状态
  this.depCount = 0; //模块依赖项
  this.value = null; //define函数回调执行的返回
 };


 var loadScript = function (url, callback) {

 };

 var config = function () {

 };

 var require = function (deps, callback) {

 };

 require.config = function (cfg) {

 };

 var define = function (deps, callback) {

 };

})();

(function () {

 //存储已经加载好的模块
 var moduleCache = {};

 var require = function (deps, callback) {
  var params = [];
  var depCount = 0;
  var i, len, isEmpty = false, modName;

  //获取当前正在执行的js代码段，这个在onLoad事件之前执行
  modName = document.currentScript && document.currentScript.id || 'REQUIRE_MAIN';

  //简单实现，这里未做参数检查，只考虑数组的情况
  if (deps.length) {
   for (i = 0, len = deps.length; i < len; i++) {
    (function (i) {
     //依赖加一
     depCount++;
     //这块回调很关键
     loadMod(deps[i], function (param) {
      params[i] = param;
      depCount--;
      if (depCount == 0) {
       saveModule(modName, params, callback);
      }
     });
    })(i);
   }
  } else {
   isEmpty = true;
  }

  if (isEmpty) {
   setTimeout(function () {
    saveModule(modName, null, callback);
   }, 0);
  }

 };

 //考虑最简单逻辑即可
 var _getPathUrl = function (modName) {
  var url = modName;
  //不严谨
  if (url.indexOf(&#39;.js&#39;) == -1) url = url + &#39;.js&#39;;
  return url;
 };

 //模块加载
 var loadMod = function (modName, callback) {
  var url = _getPathUrl(modName), fs, mod;

  //如果该模块已经被加载
  if (moduleCache[modName]) {
   mod = moduleCache[modName];
   if (mod.status == &#39;loaded&#39;) {
    setTimeout(callback(this.params), 0);
   } else {
    //如果未到加载状态直接往onLoad插入值，在依赖项加载好后会解除依赖
    mod.onload.push(callback);
   }
  } else {

   /*
   这里重点说一下Module对象
   status代表模块状态
   onLoad事实上对应requireJS的事件回调，该模块被引用多少次变化执行多少次回调，通知被依赖项解除依赖
   */
   mod = moduleCache[modName] = {
    modName: modName,
    status: &#39;loading&#39;,
    export: null,
    onload: [callback]
   };

   _script = document.createElement(&#39;script&#39;);
   _script.id = modName;
   _script.type = &#39;text/javascript&#39;;
   _script.charset = &#39;utf-8&#39;;
   _script.async = true;
   _script.src = url;

   //这段代码在这个场景中意义不大，注释了
   //   _script.onload = function (e) {};

   fs = document.getElementsByTagName(&#39;script&#39;)[0];
   fs.parentNode.insertBefore(_script, fs);

  }
 };

 var saveModule = function (modName, params, callback) {
  var mod, fn;

  if (moduleCache.hasOwnProperty(modName)) {
   mod = moduleCache[modName];
   mod.status = &#39;loaded&#39;;
   //输出项
   mod.export = callback ? callback(params) : null;

   //解除父类依赖，这里事实上使用事件监听较好
   while (fn = mod.onload.shift()) {
    fn(mod.export);
   }
  } else {
   callback && callback.apply(window, params);
  }
 };

 window.require = require;
 window.define = require;

})();

document.currentScript

<html xmlns="http://www.w3.org/1999/xhtml">
<head>
 <title></title>
</head>
<body>
</body>
<script src="require.js" type="text/javascript"></script>
<script type="text/javascript">
 require([&#39;util&#39;, &#39;math&#39;, &#39;num&#39;], function (util, math, num) {

  num = math.getRadom() + &#39;_&#39; + num;
  num = util.formatNum(num);
  console.log(num);
 });
</script>
</html>

//util
define([], function () {
 return {
  formatNum: function (n) {
   if (n < 10) return &#39;0&#39; + n;
   return n;
  }
 };
});