Abstract: The construction of a competitive neutrality system of stateowned enterprises is the inevitable direction of deepening the reform of stateowned enterprises in the future. Since the reform and opening up, China's stateowned enterprises have always adhered to marketoriented reform, which is highly in line with the purpose and concept of competition neutrality. This paper systematically combs the context of marketoriented reform of stateowned enterprises since the reform and opening up, and summarizes the problems faced by the current competitive neutrality reform of stateowned enterprises. On this basis, this paper constructs the institutional basis and specific composition of China's competitive neutrality institutional framework. Finally, this paper proposes to shape the institutional framework of Chinas stateowned enterprise competition neutrality reform from two aspects, that are, deepening the reform of stateowned enterprises and supporting the development of private enterprises, and constructs the path of competition neutrality institutional reform according to the nine institutional arrangements. Most of the existing studies have qualitatively analyzed the definition, principle content and China's response measures of competition neutrality from the perspective of law and trade, and have not put forward the institutional framework and practical path of China's competition neutrality reform. The institutional framework and reform path of competitive neutrality of stateowned enterprises established in this paper have certain reference significance for the establishment of stateowned enterprise system with Chinese characteristics and socialist market economy system.

Key words: stateowned enterprises, competition neutrality, institutional framework, reform path  ,

摘要： 国有企业竞争中立制度的构建是未来深化国有企业改革的必然方向。改革开放以来，中国国有企业一直坚持进行市场导向性改革，高度契合竞争中立宗旨与理念。本文系统梳理了改革开放以来国有企业市场导向性改革脉络，总结目前国有企业竞争中立改革面临的问题。在此基础上，本文构建了我国竞争中立制度框架的体制基础和具体构成。最后，本文提出从深化国有企业改革和扶持民营企业发展两方面来塑造中国国有企业竞争中立改革的制度框架，并根据九大制度安排构建了竞争中立制度改革的路径。现有研究多从法学和贸易视角质性分析竞争中立定义、原则内容和中国应对措施，尚未提出我国竞争中立改革的制度框架和实践路径，本文所建立的国有企业竞争中立制度框架与改革路径对建立中国特色的国有企业制度与社会主义市场经济体系具有一定借鉴意义。

关键词: 国有企业, 竞争中立, 制度框架, 改革路径