According to the dual cost control standard, the employees are classified, the enterprise and employees are treated as the players participating income distribution game, which are considered to be all rational people in the choice of income distribution strategies and can choose the strategies to make their own benefits maximization. On this basis of information advantages of the enterprise in the income distribution, the game model of enterprise income distribution signal under dual cost control standard is established, the possible four kinds of equilibrium results and conditions are proposed. It is pointed out that when employees ensure income is just equal to expectation and enterprise provides high payment scheme, the most efficiency separating equilibrium will appear, while other three results are not the most efficiency equilibrium.