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利润是我国会计上反映经营成果的重要指标和会计信息的重要内容,而利润分配直接决定着企业的激励结构,影响下一期间会计利润的形成,本文通过对利润形成与利润分配之间关系的分析,发现利润形成和分配之间存正向反馈机制,合理的利润分配结构能够促进更高的利润形成,从而提高企业利润形成水平,基于对二者关系的分析,提出优化企业利润分配结构,提高利润水平的相关对策建议。
Profit is an important indicator of accounting performance in accounting and an important part of accounting information, and profit distribution directly determines the incentive structure of the enterprise, affecting the formation of accounting profit in the next period. By analyzing the relationship between profit formation and profit distribution Analysis and found positive feedback mechanism between the formation and distribution of profits, a reasonable profit distribution structure can promote higher profit formation, thereby enhancing the level of corporate profits, based on the analysis of the relationship between the two proposed optimization of the profit distribution structure, Improve the profit level of the countermeasures and suggestions.