如何依据马克思主义社会协调原则,化解目前凸显的社会经济利益矛盾,理顺、协调好转型与发展过程中的各种利益关系,既是中国深化体制改革中的基本任务,也是构建社会主义和谐社会的本质要求。为此,我们必须探索、寻找、创建深化体制改革中具有均衡性和协调性的利益兼容机制。本文通过对西方主流企业理论关于企业分配关系及所有权结构理论的评述,以中国国有企业为例,研究微观企业机制中不同主体的利益如何协调与所有权结构之间的理论逻辑关系,这对协调与兼容利益关系,保障社会公平,从而提高经济绩效与居民收入,十分重要。 How to resolve the current contradictions in social and economic interests based on Marxist social coordination principles, rationalize and coordinate various interest relationships in the process of transformation and development is not only a basic task in China’s deepening structural reforms, but also a socialist harmonious society. Essential requirements. To this end, we must explore, seek, and create a balanced and coordinated interest-sharing mechanism for deepening structural reforms. This article reviews western mainstream corporate theories about corporate distribution relations and ownership structure theory. Take China’s state-owned enterprises as an example to study the relationship between the coordination of the interests of different entities in the micro-enterprise mechanism and the ownership logic. This coordination and Compatible with the interest relationship, safeguarding social equity, and thus improving economic performance and residents’ income are very important.