一、共享收入分配的理论基础无论是预算整合还是整合预算,根本目的就是在企业内部进行分工的基础上提高协作程度,最大化地产生协同效应。通过预算整合能够利用预算这样一种有效的工具和机制,把企业的各种资源合理有效地分配到各个责任主体上,又通过预算目标把各个责任主体的行为有效地协同起来。而整合预算通过对企 First, the theoretical basis for sharing revenue distribution Whether the budget integration or integration of the budget, the fundamental purpose is to improve the level of collaboration based on division of labor within the enterprise to maximize synergies. Through budget consolidation, an effective tool and mechanism such as the budget can be utilized to allocate all kinds of resources of the enterprise to various responsible parties rationally and effectively, and to effectively coordinate the behaviors of various responsible parties through budgetary objectives. The integration budget through the enterprise