In this paper, using the principal-agent theory, on the basis of the alliance income distribution influencing factors analysis, establish the income distribution model. Describe the assumptions of the model, and the focus is the chief and the leaguer enterprise correlation coefficient evaluation and selection were determined discussion. And thus information symmetry and information asymmetry operating results were compared and found in the case of asymmetric information, the alliance effort level will drop, the union gains also relatively decline. And assign the relevant parameters through the example of the definition, use examples and verify the validity of the model.