国有企业分配制度改革,事关企业经营者和广大员工的切身利益和积极性的发挥。当前,国有企业仍然存在分配关系不顺、分配上平均主义、吃“大锅饭”、分配机制僵化、激励约束机制缺乏等问题,造成劳动效率低下。因此,在新形势下,结合国有企业特点,积极探索“风险与利益、权力与责 The reform of the distribution system of state-owned enterprises concerns the vital interests and enthusiasm of enterprises and employees. At present, the state-owned enterprises still face problems such as poor distribution, decentralization, eating big pots, rigid distribution mechanism and lack of incentive and restraint mechanisms, resulting in low labor efficiency. Therefore, under the new situation, in light of the characteristics of state-owned enterprises, we should actively explore "risks and interests, powers and responsibilities