1984年党的十二届三中全会确立的“两权分离”理论,奠定了企业改革和国有资产管理体制改革的理论基础,但随着改革的逐步深入,有计划商品经济的发展,也逐渐显示了它的某些局限性,如所有权与经营权的界定,企业的法人地位,以及政府的地位和作用等问题,都需要进一步探讨。而“承包制”是在“两权分离”理论框架内进行的,因而也存在一些缺陷。随着第一轮承包的结束,就更加明显的表现出来。这些问题如不能很好的解决,企业改革将很难再向前推进。因此,如何在“两权分离”的理论基础上,构造新的理论框架,在“承包制“基础上再进行新的探索,已成为改革和发展的关键,尤其对加强国有资产管理,提高国有资产营运 The “Separation of Two Rights” theory established by the Third Plenary Session of the Twelfth Central Committee of the Communist Party of China in 1984 laid the theoretical foundation for enterprise reform and the reform of the state-owned asset management system. However, as the reforms deepen, there are plans for the development of the commodity economy. It shows that some of its limitations, such as the definition of ownership and management rights, corporate legal status, as well as the status and role of the government, need to be further explored. The “contracting system” is carried out within the framework of the “separation of the two powers,” and thus there are also some deficiencies. With the end of the first round of contracting, it became even more apparent. If these problems cannot be solved well, corporate reform will be difficult to move forward. Therefore, how to construct a new theoretical framework based on the theory of “separation of powers” ​​and make new explorations on the basis of “contracting system” has become the key to reform and development, especially to strengthen the management of state-owned assets and increase state-owned assets. Asset Operation