中文摘要：

基于双重结构视角，利用2000—2013年间资金流量表，对中国中等收入阶段国民收入初次分配格局演化趋势进行研究，得到以下结论：（1）原有资金流量表低估了企业在国民收入初次分配比重，高估了政府和住户初次分配占比；（2）2000—2013年期间，居民收入占比下降幅度并不显著，政府而不是企业挤占了住户部门在国民收入分配中的比重；（3）在分析期间中国劳动报酬占比先下降再上升，整体上呈现出U型演化特征。最后，根据研究结论给出了相应政策建议。

英文摘要：

Based on the dual structure perspective and by using the cash flow statement of 2000 to 2013, the paper studies the evolution trend of the primary distribution of national income in China during the medium - income stage. The conclusions are as follows ： （ 1 ） The original cash flow statements undervalued the proportion of companies in the primary distribution of nation- al income, while the proportions of household and government entities were overestimated in the primary distribution;（2） During 2000 to 2013, the decline in the proportion of household income was not significant, and it was not companies but the government who crowded out the proportion of household sector in national income; （3） In the analysis, the authors find out that the proportion of China＇s labor income declined first and then increased again, showing a U - shaped evolution curve. Finally, corresponding policy recommendations