To promote the marketization reform of the power industry in China, and cultivate diversified market entities to meet the challenges brought by the insufficiency of flexible regulation resources in the new power system, and break through the value distribution dilemma of multi-type market entities in electricity trading, a business model for multi-type power sources to participate in the electricity energy market and a flexible resource value distribution mechanism based on the VCG (Vickrey Clarke Groves) theory are proposed. The business model includes the market layer, bidding layer, and dispatch layer, with decision-making in each layer influencing each other. The electricity trading mechanism includes bidding decision and settlement, where the bidding decision based on the utility function of each multi-type power source operator is made according to the principle of maximizing social welfare; the value distribution is based on the VCG mechanism to accurately identify the contribution made by each multi-type market entity in the electricity energy market. Finally, the proposed value distribution is verified to be reasonable and effective through actual measurement data from the new energy concentration area in Northwest China.