中文摘要：

通过剖析物流企业与制造企业联动发展中利益分配的原则、影响利益分配的因素以及利益分配的过程，构建了利益分配的实现机制。这一机制将基于事前（合作前）合同的初始分配方案与基于事后（合作后）实际情况的分配方案调整相结合，并考虑了对合作中两业企业努力的激励以及“道德风险”的防范，有助于提升两业企业联动意愿和联动水平，从而为两业联动发展得以持续稳定提供有效保障。案例分析表明本文提出的利益分配机制具有可行性和合理性。

英文摘要：

Through analyzing the principle, the influence factors and the process of profit allocation in the inter- active development of the logistics enterprise and manufacturer, this paper establishes the implementation mecha- nism of profit allocation. This mechanism combines the initial allocation program in the prior contract with the adjustment of that in the later actual situation, of the ＂moral hazard＂ for the enterprises of th taking into account the incentives on the efforts and the prevention e two industries. Thus the interactive willingness and level of the enterprises can be upgrade to a great extent so as to ensure the permanence and stabilization of the interactive de- velopment. Finally, a concrete case study is carried out to demonstrate the rationality and validity of this mecha- nism.