If taken the firms as the organization of cooperative game and taken the group rationality and discrete conditions into consideration, the distribution, based on the shapley value of cooperative game, can meet the individual rationality and completeness conditions, and can give a more reasonable interpretation on the sources of the real firms'economic profits and the great differences between aggregate social labor incomes 如果将企业视为合作博弈的组织,并考虑到群体理性和离散条件,按照合作博弈的夏普莱值进行分配则能够满足个体理性和完备性条件,也可以对现实中企业经济利润的来源和社会中劳动收入之间的巨大差异给予更为合理的解释。