所得税会计关系着国家税款征收和企业收益分配。
Countries accounting for income taxes related to tax collection and distribution of corporate earnings.
企业收益分配必须坚持产权明晰、制度约束等原则。
As for the distribution of business earnings, we should adhere to the principle of property being clear, the system being binding.
收益分配主体的变化，对企业收益分配形式提出了特殊要求。
The change of subject of enterprise income distribution requests to reform its forms.
尽管我国企业收益分配制度在不断的演变，却依然存在的较大的缺陷。
Though system of our country distribution has constant development, but a lot of defects still exist.
尽管人力资本家成为了企业收益分配的主体，但财务资本家却严格控制着分配的额度和分配形式。
Though human capitalist has become subject of enterprise income distribution, financial capitalist will always control the amount and the forms.
驱动机制要解决的关键问题就是利用各种手段调动企业所有者将人力资本参与收益分配的积极性和主动性。
Key problem of driving mechanism to solve is to arouse the enterprise's owner's enthusiasm and initiative of human capital participating in the distribution of income by various kinds of means.
本文为制造企业动态联盟的收益分配问题的研究提供了科学依据和参考。
This paper provides science basis and reference for further research on the income distribution in the dynamic alliance of manufacturing enterprises.
论文在总结近年来有关供应链的研究成果的基础上，进一步讨论供应链节点企业之间的收益分配问题。
On summary of the research findings on supply chain in recent years, this papers further discusses the problems of profits distribution among the supply chain note-enterprises.
最后是研究在不完全信息状态下供应链节点企业之间的收益分配问题。
Finally, the paper studies the problems of profits distribution among the note-enterprises under the circumstance of asymmetry information.
以“综合势力”作为收益（利润）分配的依据，体现铁路运输企业间收益分配的公平合理性。
Then the income is allotted according to the synthetical power index, with an effort to represent reasonableness and equitableness.
企业实施技术要素参与收益分配的方式不应该是单一的，而应该是多种分配方式的不同组合。
Income apportionment for technological factors should not take one single form, but rather use different combinations of multiple apportionments.
本文的目的是力求对企业人力资本收益分配的实践活动有所启示和裨益。
The purpose of the paper is to enlighten and benefit the practical activities of human capital gain sharing in enterprises.
由于这一问题涉及企业财务收益分配和业绩评价，针对“如何激励”须借助财务学相关理论。
As the problem of inspiring operators involves financial income distribution and performance evaluation, it is necessary to use relevant financial theory to solve 'how to inspire management'.
确立人力资本对企业的收益分配权，不仅是出于社会公平性的考虑，更是解决对人力资本所有者激励问题的关键。
Realizing human capital's right for allocating the profit of enterprises is not only out of the consideration of the social justice, but also the key to encourage the owner of the human capital.
确立人力资本对企业的收益分配权，不仅是出于社会公平性的考虑，更是解决对人力资本所有者激励问题的关键。
Realizing human capital's right for allocating the profit of enterprises is not only out of the consideration of the social justice, but also the key to encourage the owner of the human capital.
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