From the alliance interests distribution objects, subjects, and the specific constructive way of the interest distribution mechanism and so on ,the domestic related research review shows that most of existing research towards macro and model, operability and rationality remains to be verified, the actual application effect has yet to be further evaluate due to the lack of in-depth case studies, and difficulty gathering empirical data. Establishment of the objects of the alliance interests distribution, especially in quantitative indirect benefits, and choose the reasonable allocation according to individual differences of the interest subjects and phases of the alliance interests distribution objects of these researches remain to be strengthened.