创新主体间的利益分配是产学研协同创新项目中矛盾最为突出的问题。本文采用F-H方法，并结合直觉模糊数排序法分析企业方、学研方和政府在产学研利益分配方式上的冲突问题。结果表明：企业方选择按销售额提成、学研方要求总额支付、政府选择“支持”是全局稳定局势。此时需要政府积极发挥协调作用，提倡采用“入门费 销售额提成”的利益分配方式。研究结果可为解决产学研协同创新项目中的利益分配问题提供参考依据。

The benefit distribution among innovation subjects is the most prominent problem in the success or failure of the industry-university-research institute (IUR) collaborative innovation project. This paper uses the F-H method, and combines the intuitionistic fuzzy numbers ranking method to analyze the conflict problem of benefit distribution ways among the enterprise, research institute and government in the IUR collaborative innovation project. The results show that the enterprise chooses sales commission, the university and research institute require total payment,and the government chooses “support” strategy is the overall stability situation. At this point, the government should actively play a coordinating role to advocate adopting the “entry fee sales commission” benefit distribution way. The research results can provide reference for solving the benefit distribution problem in the IUR collaborative innovation project.

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国家自然科学基金项目“协同创新项目利益多层次多阶段动态均衡及促进政策研究”（71473076）； 湖南省软科学研究计划重点资助项目“中部区域产业协同创新研究”(2014ZK2074)；国家自然科学基金项目“产学研协同知识创新生态系统演化机理与政策支持效应评价”(71573078）