成本共担与利益共享——旅游开发的利益相关者及其价值取向研究

现代旅游发展理念正在由传统的经济效益导向转向综合效益导向，强调旅游开发的所有利益相关者都能够公平地从旅游开发中受益。本文以利益相关者理论为基础，分析了现代旅游开发过程中利益相关者的构成体系以及各利益相关者所分担的成本、预期的利益，倡导在均衡利益的原则下建立旅游开发的利益分配机制，并提出了实现成本、利益均衡分配的途径，构建起了以利益相关者理论为基础的旅游开发成本、利益均衡分配的基本理论框架。

Cost-Proportion and Benefit-Sharing: a Research on Stakeholders and Value Orientation in Tourism Exploitation

The idea of modern tourism development is switching from traditional economic orientation to the comprehensive orientation which stresses on benefit-sharing for all the stakeholders. Based on stakeholder theory, this paper made an analysis of stakeholder component system and the cost and expected benefits each stakeholder should shoulder and share, and then advocated an interest-distribution mechanism on the principle of interest equilibrium, and also introduced an approach to use it. The authors believe that the stakeholder theory based cost-benefit distribution mechanism of tourism exploitation can help to build a harmonious relationship between tourism industry, environment and the community.