自《中华人民共和国著作权法》（以下简称《著作权法》）第三次修改提起以来，视听作品的相关问题已引起大众的广泛关注和讨论。一方面，从立法论的角度去论证应该如何去构建视听作品的体系。包括视听作品的权利主体、权利内容、视听作品与已有作品的关系和视听作品的利益分享机制等；另一方面，从权利保护的角度出发，对于实践中视听作品的争议解决作出有益的探索和尝试，以满足司法现实发展的需要。视听作品在现实中著作权权属争议和利益纠纷大量存在，究其原因，不外乎是视听作品的利益分配不公所造成的。因此，笔者以视听作品的利益分配问题作为研究的对象，以期能够探索出视听作品利益分配的合理机制，促进视听产业的发展。本文从视听作品的修法背景入手，分析了视听作品的内涵、权利保护范围和利益分配的理论基础。又以法律规范的视角指出了《著作权法》送审稿对视听作品的规制存在的缺陷。同时结合域外法进行了对比研究，试图从应然的层面上确立视听作品的定义、权利范围、著作权归属和相关主体的利益分享权利等。并且以现实为基础，对视听作品的利益分配机制构建作了初步的探索。最终落脚到为建立完善的视听作品类型提供理论上的准备和立法建议。 本文的结构分为五个部分: 第一部分引出所要研究的主题，详细阐述了视听作品的内涵和利益分配的理论基础，为下文论述作了铺垫。 第二部分立足于《著作权法》送审稿第十九条和第三十七条，分析了视听作品利益分配的法律规制现状，并指出了在当前环境下存在不足和缺陷。 第三部分梳理了视听作品域外法规制，通过对比作者权法国家和版权法国家在视听作品上的体系构建以及其背后所蕴含的法律价值文化选择，为我国在视听作品的立法上提供有益的借鉴，和在利益分配机制的构建上提供思路。 第四部分是关于视听作品利益分配的合理安排，也是本文的核心。按照利益分配的主体、利益分配的内容和分配权利的实现方式的逻辑演进顺序展开论述，为我国在视听作品领域利益分配的安排做了具有可行性的勾勒。 第五部分论述了基于现行的著作权法，送审稿对视听作品利益分配的重构，同时提出了完善送审稿中关于视听作品立法的修改建议。

Since the third revision of the Copyright Law of the people’s Republic of China (after referred to as the Copyright Law), the related issues of audio-visual works have aroused wide public concern and discussion. On the one hand, it demonstrates how to construct the system of audiovisual works from the angle of legislation theory. Including the subject of rights、content of rights、the relationship between audio-visual works and previous works and the benefit sharing mechanism of audio-visual works etc. On the other hand, from the point of view of rights protection, making beneficial exploration and attempt to solve the disputes of audiovisual works in practice, so as to meet the needs of the development of judicial reality. In reality, there are a lot of copyright disputes and interest disputes in audiovisual works. The reason is the unfair distribution of interests in audiovisual works. Therefore, the author takes the benefit distribution of audiovisual works as the research object in order to explore the reasonable mechanism of the benefit distribution of audiovisual works and promote the development of audiovisual industry. Starting from the revision background of audiovisual works, the paper analyses the connotation of audiovisual works, the scope of protection of rights and the theoretical basis of distribution of interests. From the perspective of legal norms, it points out the defects of the regulation of audiovisual works in the Copyright Law. At the same time, this paper makes a comparative study with the foreign law, trying to establish the definition of audio-visual works, the scope of rights, the ownership of copyright and the rights of interest-sharing of relevant subjects from the should-be level. On the basis of reality, this paper makes a preliminary exploration on the construction of benefit distribution mechanism of audiovisual works. Finally, it comes to provide theoretical preparation and legislative suggestions for the establishment of reasonable audio-visual works. The structure of the paper is divided into five parts: The first part leads to the theme to be studied, elaborates the connotation of audiovisual works and the theoretical basis of benefit distribution, which paves the way for the following discussion. The second part is based on Article 19 and Article 37 of the Copyright Law. It analyses the current situation of the legal regulation of the distribution of interests in audio-visual works, and points out the shortcomings and defects in the current environment. The third part combs out the regulation of audiovisual works in foreign countries. By comparing the system construction of audiovisual works in authorship law countries and copyright law countries as well as the cultural choice of legal value behind them, which provides useful reference for the legislation of audiovisual works in China, and provides ideas for the construction of benefit distribution mechanism. The fourth part is about the reasonable arrangement of benefit distribution of audio-visual works, which is also the core of the paper. According to the subject of interest distribution, the content of interest distribution and the logical evolution order of the means of realizing the right of distribution, the paper makes a feasible outline for the arrangement of interest distribution in the field of audiovisual works in China. The fifth part discusses the reconstruction of benefit distribution of audiovisual works in the Copyrights Law draft based on the current copyright law, and puts forward some suggestions to improve the legislation of audiovisual works in the submission of audiovisual works.