Process reward models (PRMs) provide fine-grained supervision for reasoning, but reliable PRMs often require step annotations or heavy verification pipelines, making them costly to scale and refresh during online RL. Implicit PRMs reduce this cost by training log-likelihood-ratio rewards from trajectory-level outcome labels. However, the log-ratio is constrained only as a sequence-level aggregate during training, while inference decomposes it into token- or step-level scores for partial prefixes. This train-inference mismatch leaves local credits weakly identified, so distribution-wide scoring can amplify misleading advantages. We propose Implicit Prefix-Value Reward Model (IPVRM), which directly learns the probability of eventual correctness for each prefix from outcome labels. Step signals are then obtained as temporal-difference (TD) differences between consecutive prefix values, aligning the training target with inference-time use. IPVRM markedly improves step-verification F1 on ProcessBench. To exploit these prefix values during policy optimization, we further introduce Distribution-Level RL (DistRL), which applies TD advantages to both sampled tokens and high-probability candidate tokens, providing dense counterfactual updates without additional rollouts. Experiments show that DistRL brings limited gains with unreliable implicit rewards, but consistently improves downstream reasoning when paired with IPVRM. The implementation of our method is available at https://github.com/gaoshiping/IPVRM .

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