【作者】 李娜；

【导师】 李珍； 韩谦；

【作者基本信息】 河北农业大学 ， 会计硕士（专业学位）， 2021， 硕士

【摘要】 近年来我国社会经济迅速发展,人们生活质量逐渐提高,同时伴随着羊毛市场疲软,人们对于蛋白质含量高、营养丰富的羊肉需求量猛增,我国肉羊产业向新的发展阶段迈进。唐县是河北省肉羊育肥养殖最大的县域和全国最大的肉羊集散地,养羊历史悠长,养殖经验非常丰富。近年来,肉羊产业已经成为唐县支柱性产业,如何促进唐县肉羊产业持续健康发展已经成为一个不容忽视的问题。因此本文以唐县肉羊产业链为研究对象,对产业链的利益分配情况进行分析。对于完善唐县肉羊产业链,实现产业链增值,建立健全产业链利益分配机制具有重要意义,也有利于推动唐县肉羊产业持续健康发展。本文从产业链角度出发,对国内外相关文献进行梳理,基于博弈论、成本收益理论和利益分配理论,对唐县肉羊产业链进行综合研究。通过实地调研获得了唐县肉羊产业链养殖、屠宰加工、销售三个环节的相关数据,描述分析了产业链每个环节的现实状况、存在的问题,并对肉羊产业链的利益分配格局进行分析,使用Shapley值法构建模型,对唐县肉羊产业链各环节收益进行重新分配,获得了新的分配方案。主要得出以下结论:(1)唐县肉羊产业虽然发展趋势向好,但产业链条上仍然有许多问题需要解决:养殖标准化缺乏,集约化程度低;企业之间同质化严重,深加工环节缺乏;羊肉特色产品开发不足,缺乏消费市场认可的知名度品牌;发展资金缺乏;产业链各个利益主体比较独立,利益分配方式不合理。(2)通过对唐县肉羊产业链利益分配格局进行分析可以得出,各个主体的利益分配和风险配比不均衡。产业链的分配效率不高,养殖户的利润低于屠宰加工企业和销售商,养殖户在产业链中相对于其它主体而言处于弱势地位。(3)在构建肉羊产业链利益分配机制时,要充分考虑到屠宰加工企业的核心地位和龙头带动作用,通过合作促进产业链各环节之间达到均衡。通过Shapley值构建模型可以发现,在“养殖户+公司+销售商”三方进行合作时,各个利益主体所获得的收益均比不合作前有一定程度提高,整个产业链的收益也得到了增加,使唐县肉羊产业链三个环节利益分配更加合理。本文的创新点是:从研究内容来看,近年来学者们对肉牛、生猪、小麦、蔬菜等产业链利益分配情况分析较多,而对肉羊产业链利益分配情况的研究较少;从研究方法来看,在分析唐县肉羊产业链利益分配情况时,运用利润分配理论和Shapley值法相结合对实地调研数据进行了实证分析,这是在已有的研究成果上对唐县肉羊产业链研究的一次尝试。本文的研究价值在于:可以在一定程度上为唐县肉羊产业链制定合理的利益分配方案提供参考,实现整个产业链的整合增值,延长产业链条;另一方面对于政府制定与提升唐县肉羊产业生产能力和竞争力的相关政策也有一定的参考价值,从而不断推动唐县肉羊产业的稳定健康发展。更多还原

【Abstract】 In recent years,with the rapid development of China’s social economy,people’s quality of life has gradually improved.At the same time,with the weakness of the wool market,the demand for mutton with high protein content and rich nutrition has increased rapidly.The mutton sheep industry in China has stepped forward to a new stage of development.Tang county is the largest county in Hebei Province and the largest distribution center of mutton sheep in China.It has a long history and rich experience in sheep breeding.In recent years,mutton sheep industry has become the pillar industry of Tang county.How to promote the sustainable and healthy development of mutton sheep industry in Tang county has become a problem that can not be ignored.Therefore,this paper takes the mutton sheep industry chain of Tang County as the research object,and analyzes the benefit distribution of the industrial chain.It is of great significance to improve the mutton sheep industry chain of Tang County,realize the value-added of the industrial chain,establish and improve the benefit distribution mechanism of the industrial chain,and promote the sustainable and healthy development of the mutton sheep industry in Tang county.Based on the game theory,cost-benefit theory and benefit distribution theory,the mutton sheep industry chain in Tang county is comprehensively studied.Through the field investigation,the relevant data of three links of Tangxian Mutton Industry Chain breeding,slaughtering and processing,and sales were obtained.The actual situation and existing problems of each link of the industrial chain were described and analyzed.The profit distribution pattern of the mutton sheep industrial chain was analyzed.The model was constructed by Shapley value method to redistribute the income of each link of Tang County mutton sheep industry chain,and a new score was obtained Matching scheme.The main conclusions are as follows:(1)Although the development trend of mutton sheep industry in Tang county is good,there are still many problems to be solved in the industrial chain:lack of standardization and intensification of breeding;serious homogenization among enterprises;lack of deep processing links;insufficient development of mutton characteristic products;lack of well-known brands recognized by the consumer market;lack of development funds;various stakeholders in the industrial chain are relatively independent The distribution of benefits is unreasonable.(2)Through the analysis of the profit distribution pattern of the mutton sheep industry chain in Tang County,it can be concluded that the benefit distribution and risk ratio of each subject are unbalanced.The distribution efficiency of the industrial chain is not high,and the profit of farmers is lower than that of slaughtering and processing enterprises and sellers.(3)When constructing the profit distribution mechanism of mutton sheep industry chain,we should fully consider the core position and leading role of slaughtering and processing enterprises,and promote the balance among all links of the industrial chain through cooperation.Through the Shapley value construction model,we can find that when the "breeder+company+seller" three parties cooperate,the benefits of all stakeholders are improved to a certain extent than before,and the income of the whole industrial chain has also been increased,which makes the benefit distribution of the three links of Tang County mutton sheep industry chain more reasonable.The innovation of this paper is:from the research content,in recent years,scholars have analyzed the benefit distribution of beef cattle,live pigs,wheat,vegetables and other industrial chains.Most of the research on the mutton sheep industry focuses on the cost-benefit situation of a certain link of the industrial chain,but less on the benefit distribution of the whole industry chain.From the perspective of research methods,this paper analyzes the distribution of benefits in the industrial chain,When analyzing the profit distribution of mutton sheep industry chain in Tang County,this paper uses the profit distribution theory and Shapley value method to make an empirical analysis on the field survey data,which is an attempt to study the mutton sheep industry chain in Tang County on the basis of the existing research results.The research value of this paper is:to a certain extent,it can provide reference for Tang County mutton sheep industry chain to formulate reasonable benefit distribution scheme,realize the integration and value-added of the whole industrial chain,and extend the industrial chain;on the other hand,it has certain reference value for the government to formulate and enhance the production capacity and competitiveness of Tang County mutton sheep industry,so as to continuously promote the mutton sheep industry in Tang county Stable and healthy development.更多还原