论企业利润分配的管理和协调

摘 要

利润分配是财务管理的核心内容之一，是财务管理理论仍未解决之谜。利润分配涉及多方现实利益，影响因素复杂，需要相关法律和制度进行规范。企业经营环境千差万别，股权结构、企业治理和企业文化等约束条件相互牵制，削弱了依靠法律和制度规范解决利润分配难题的能力，形成各种形式的利润分配冲突。企业需要完善利润分配规范，加强弱势群体保护，增强企业信托责任，实现利益分享机制，管理和协调企业利润分配。
关键词：利润分配；利益冲突；信托责任；弱势群体
Abstract
Profit distribution is one of core content of financial management, and it is financial management theory remains unsolved mysteries. Profit distribution involving multiple interests, and factors affecting the very complex .So we need of relevant law and system to regulate the distribution of profits. Business environment differ in thousands of ways. Ownership structure, corporate governance, corporate culture and other constraints mutual contain. Which have weakened of relying on legal and institutional norms profit allocation problem-solving skills, to form various kinds of mechanism for profit distributional conflict? Enterprises need to improve the profit distribution specifications，strengthen the protection of disadvantaged groups，enhance the enterprise trust obligation, realize of profit sharing mechanism, manage and coordinate enterprise profit distribution.
Key words: Profit distribution; conflicts of interest; trust obligation; disadvantaged groups

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