中文摘要：

供应链收益分配驱动机理可以理解为分析、描述和趋动供应链成员企业进行收益分配的内在动力机制，这种动力机制具有多维度、动态性特征。但是，现有的供应链收益分配驱动机理体系，恰恰缺乏这种维度上的完整性和系统上的动态性，由此导致供应链收益分配驱动理论不够完整、平面化而缺乏足够的科学性，进而造成供应链收益分配理论体系，乃至整个供应链管理经常陷入一种难以从根本上摆脱的困境。因此，总结、分析和归纳供应链收益分配的现实运作过程，映射出潜在的自利性、约束性以及多变性三个动力维度，构建起基本逻辑一致、能够涵盖整个供应链收益分配过程及其目标的驱动机理框架。同时，建立系统动力学趋动模型，采用系统仿真的方法，深入论证供应链收益分配驱动力量的内在运行规则及其动态演变趋势。上述全球竞争环境以及企业收益分配模式的改变，凸显出成本会计学科体系再次解构与重塑的必要，当今企业竞争理论以及企业成本管理演变的某些新特征，都预示着这一历史性节点的到来。

英文摘要：

It seems that what is exactly the existing mechanism system of supply chain benefit assignment lacks of, which resul- ting to a narrow and limited concept of supply chain benefit assignment. As the consequence, the theory of supply chain benefit as- signment and even the whole management of supply chain have been trapped into a dilemma. Therefore, it is necessary to analysis and summarize the practical operation of supply chain income distribution, and maps the theoretical mechanism of supply chain ben- efit assignment from multidimensional perspective, including income confirmation and constraint axioms and goal management in or- der to build a theoretical framework of supply chain benefit assignment. At the same time, the model of the mechanism of supply chain benefit assignment is established, using the method of system simulation to analysis the internal logic among the negotiation between the main bodies of supply chain, the contract axiom and the multi-obiective management. The change of the global eompeti-tive environment and the model of enterprise cost management theory, which highlights the necessary of the reconstruction of cost ac- counting system. The new characteristics about the enterprise competition theory and the evolution of enterprise cost management show that the historic moment of such reconstruction is about to approach.