摘要
石油和天然气资源开发过程中涉及多个利益主体,本文主要研究中央、地方政府和企业三个利益主体,运用Shapley值法对油气资源开发收益分配问题作进一步研究,并在此基础上加入“生态补偿因子”以对Shapley收益值进行优化,以期能够将给予地方政府更多的补偿,更好的对油气资源开发地区进行生态环境的修复。研究结果显示,Shapley值法对于优化油气资源开发收益分配方式,建立一种更为完善的油气资源开发利益分配机制,有效解决央地企利益分配矛盾,具有重要借鉴价值。
Oil and gas resources in the development process involves multiple stakeholders, this paper mainly studies the central and local governments and enterprises, three stakeholders using Shapley value method to the problem of income distribution of oil and gas resources development for further study, and on this basis to join "ecological compensation factor" to optimize the Shapley profit value, in order to be able to give more compensation, local governments better oil and gas resources development area for restoration of the ecological environment. The research results show that Shapley value method has important reference value for optimizing the income distribution mode of oil and gas resources development, establishing a more perfect benefit distribution mechanism of oil and gas resources development, and effectively solving the contradiction of benefit distribution between central government and local enterprises.
作者
姚文英
王晨颖
YAO Wen-ying;WANG Chen-ying(School of Accounting, Xinjiang University of Finance and Economics, Urumqi 830012)
出处
《财务与金融》
2019年第3期79-83,89,共6页
Accounting and Finance
基金
2017年自治区社科基金项目“新疆油气煤资源开发央地企利益分配关系研究”(17BGL102)的阶段性成果
关键词
油气资源
收益分配
SHAPLEY值
生态补偿因子
Oil and Gas Resources
Income Distribution
Shapley Value
Ecological Compensation Factor