虚拟企业作为２１世纪的管理模式 ,已得到企业界和理论界广泛认同。虚拟企业建立之后 ,如何在其成员间合理分配利益 ,将是合作成功的关键。为此 ,本文针对虚拟企业利益分配问题 ,提出了４种分配方法。１、分配方法设某虚拟企业由ｎ个成员企业组成 ,ｎ家企业形成的联盟记为Ｎ , As a management model in the 21st century, virtual enterprise has been widely recognized by both enterprises and theorists. After the establishment of a virtual enterprise, how to distribute the benefits among its members reasonably will be the key to the success of the cooperation. For this reason, this article proposes four kinds of distribution methods for the benefit distribution of virtual enterprises. 1, distribution method Let a virtual enterprise by n member companies, n companies formed a coalition recorded as N,