文章共有五部分内容，具体安排如下：
第一部分为绪论，主要介绍了本文的选题背景与意义，文章的研
究方法、基本结构并提出本文可能的创新之处。第二部分为文献综述，
主要包括国内外初次分配理论，国内外关于初次分配的经验研究成果
以及一部分以国内金融企业上市公司为样本的实证研究。第三部分研
究了上市金融企业初次分配收入格局的演变。第四部分则具体研究了
金融企业收入分配要素构成的影响因素。第五部分是全文的总结
本文通过研究发现，要使得金融企业的初次分配更加公平合理，
在制定分配方案时应该考虑多方面的因素，比如企业的控股权性质、
企业注册地的经济发展水平，企业所处行业的垄断性等
关键词：初次分配，要素份额，金融企业，财务学
ABSTRACT
After the primary distribution, national income should be divided into
three major sections——tax, capital gains and salaries. How to decide the
distribution of income among the three stakeholders is “the primary
distribution problem”. In this paper, with listed financial companies during
2000-2012 as the samples, we empirically study the factor income share in
primary distribution from the perspective of financial accounting. To study
the primary distribution problem from the perspective of financial
accounting can help us observe the income share of labor, capital and
government more clearly .What’s more, it can help us conduct in-depth
study of income distribution on the micro level. Results of this study can
provide some data to support for deepening the reform of income
distribution system.
There are five parts of this article, as follows:
The first part is an introduction, describing the background, research
methods, the basic structure and the possible innovations. The second part is
a literature review, including domestic and international initial distribution
theory, empirical research results at home and abroad as well as on the part
of the initial distribution of empirical research to domestic financial
enterprises listed companies as samples. The third part studies the evolution
of the initial distribution of income listed financial enterprises. The fourth
part is to study the influence of factors to the primary distribution in A-share
listed financial companies. The fifth part is the summary of the full text.
In the basis of our research, to make the initial allocation of financial
companies more equitable, we should consider various factors, such as the
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