【摘要】 文中将农牧业初级产品的生产及其后续加工诸环节生产“链”视为一个整体，从系统的角度研究整条链的经济效益以及效益在各生产环节的合理分配问题。文中推导出各生产环节作为非独立核算企业、在独立核算企业不考虑税收、以及独立核算企业考虑税收情况下，各生产环节合理的成本利润率公式及该公式求解的迭代算法，文中还给出上述每种情况下各环节产品的合理价格计算公式，最后给出新疆某地区棉花生产链的计算实例。更多还原

【Abstract】 The primary product of agriculture or animal husbandry and their deep processed products are considered as a production chain system in this paper. The rational’ benefit distribution for each link in this production chain i6 analysed on the principle of benefit equilibrium. The formulas of identical benefit-cost ratio and the formulas of products prices for each link are given in the case of three situation, i.e. non-independent financial unit, independent financial unit without tax and independent financial unit with tax for each link in the chain.更多还原