Fair and reasonable cost sharing and income allocation are the focuses of the participants in an integrated energy system(IES) of industrial park. Firstly, the characteristics of the independent operation and cooperative operation modes in the IES of the industrial park are analyzed, and the increased costs and increased revenue sources under the cooperative operation model are deeply analyzed. Secondly, the in-depth analysis of the cooperative game behavior of the participating parties is conducted. On the basis of this, a model of multi-participant cooperation game in industrial parks and its utility function are established, and a method for calculation of cooperation surplus is proposed; a method of cost allocation and income allocation for industrial parks based on the Shapley value is proposed. Finally, a simulation example is given to verify the validity and fairness of the method.