中文摘要：

虚拟企业被认为是21世纪最有前途的企业组织模式，而合理的利润分配是虚拟企业合作各方绩效得以发挥的重要保证。利用委托代理理论对虚拟企业中合作伙伴发生变更后的利润分配进行了讨论，建立了合作伙伴利润分配的博弈模型，分析了各影响因素对利润分配系数的作用。

英文摘要：

The virtual enterprise （VE） is considered to be the most promising organizational structure of the 21st century. The reasonable profit allocation is important to improve the performance of VE. The problem of profit allocation after partners has changed in VE is discussed. Based on principal-agent theory and game theory, the model of profit allocation in VE is built. The effects of the elements in the model are analyzed.