【摘要】 WTO补贴规则改革是WTO改革的“牛鼻子”。与WTO改革其他议题相比，补贴规则改革的问题导向较明确、规范和价值冲突较弱，更容易取得实质性突破。就美欧日三方目前已公布的方案来看，改革主要集中在扩大补贴主体范围、加入有害补贴类型、增加扭曲产能不利影响、确定适当补贴基准及提高补贴措施透明度五个方面。可以说这五点改革方案基本代表了国际社会对WTO补贴规则改革的总体方向，并且在不同程度上有助于提升WTO的权威性和有效性。但从WTO多边规则体系和决策机制来看，应将现有改革方案放在公平竞争原则和非歧视原则的基本框架内讨论，调整并理顺其与现有规则体系的逻辑关系，以及重视改革的合法性基础。面对改革方案可能带来的不同国内影响，中国应注意合理区分、调整和创新。同时，在坚持WTO多边协商一致的基础上，逐步探索扩大诸边谈判模式，推动WTO改革打破僵局。更多还原

【Abstract】 The WTO subsidies rules reform is seen as the “bull’s eye” of the WTO reforms. Compared with other issues listed on the WTO reform agenda, members are more likely to break the deadlock on this issue because it is more problem-oriented, less norm-and-value conflicted, but with far-reaching implications.The proposals of the United States, the European Union and Japan largely focus on five aspects, expanding the definition of “public body” to better capture SOEs, adding new types of unconditionally prohibited subsidies, proposing additional type of serious prejudice linked to capacity, establishing proper benchmark when distorted domestic market occurs, and strengthening disciplines on subsidies notification. Overall,they speak to the general calling for WTO subsidies rules reforms across international community, and to varying degrees better help enhance the WTO system’s efficiency and effectiveness. On the other hand, with the existing orders of the WTO regime, these proposals must continue to uphold the fundamental principles such as fairness and non-discrimination, and should be adjusted to accommodate the existing norms and rules in the WTO, as well as set to be built on the legitimate basis. Having confronted the various potential impacts generated by these proposals, China should put differentiation, adjustment and innovation at the center of the follow-up research and upcoming negotiations. In addition to adhering to the WTO’s mechanism of multilateral consensus, China should be engaged in advancing plurilateral negotiations to break the deadlock.更多还原