随着现代企业制度的建立，股份有限公司和独资公司将成为企业组织形式的两种主要类型。独资公司因为投资主体单一，所以其利润分配也相对比较简单，这里主要对股份有限公司的利润分配问题进行探讨。股份有限公司的利润分配分为公司外部利润分配和内部利润分配。公司外部利润分 With the establishment of a modern enterprise system, joint stock companies and sole proprietorship companies will become the two main types of business organization. Because the sole proprietorship company has a single investment entity, its profit distribution is relatively simple. The main content of the paper is to discuss the profit distribution of the company limited by shares. The profit distribution of a joint stock limited company is divided into the external profit distribution and the internal profit distribution of the company. Company external profit points