经营者收益分配理论与方法的正确与否是与经营者的激励约束机制是否健全完善密切相关的。传统上,企业收益分配主要从按劳分配、按资分配以及其他按要素分配的角度来进行论述,实际上企业收益分配涉及三个基本层次,按劳分配、按资分配只是其中的一个层次,它无法囊括企业收益分配的全部。企业的收益(主要是指V+M的部分)是由四个不同的主体所提供的四种 Correctness of the theory and method of the operator’s profit distribution is closely related to whether the manager’s incentive and restraint mechanism is sound and perfect. Traditionally, corporate income distribution mainly from the distribution according to work, according to the distribution of funds and other points of view according to the distribution of elements, in fact, corporate income distribution involves three basic levels, distribution according to work, according to the allocation of funds is only one of the layers, It can not encompass all of the revenue distribution of an enterprise. The earnings of an enterprise (mainly the part of V + M) are four kinds provided by four different subjects