【摘要】 作者认为，立足所有者或企业，并以货币资本保全为基点，企业的收益是包括持产收益的税后净利。企业收益分配必须坚持产权明晰、制度约束等原则。同时认为，有权占有企业收益的是生产资料的所有者及使用者──企业，但应考虑经营者及监督者对企业收益的索取权，并受财务制度等若干因素的制约。更多还原

【Abstract】 The author holds that business earnings,taking protective measures for money capital as a basic point,should include holding income and net profit after tax.As for the distribution of business earnings,we should adhere to the principle of property being clear,the system being binding.The paper also describes that the enterprises,as the owners and users of capital goods,have rights to dispose their business earnings.更多还原