党的十四届五中全会指出:“今后十一年要下大力气切实转变增长方式，显著提高国民经济的整体素质和效益。”并把这一转变提到了实现我国九五计划和2010年远景目标的“两个具有全局意义的根本性转变”的高度。围绕经济增长方式从粗放型向集约型转变的必要性、可能性、内容和途径，经济理论界展开了热烈的讨论。基本思路是，努力实现由计划经济体制向社会主义市场经济体制的转变，深化国有企业的改革，转换企业经营机制，充分发挥市场配置资源的作用，为增长方式的转换提供体制和机制的保证;进一步改革财政、金融体制，实施有效的财政政策、金融政策和产业政策，为增长方式的转换提供政策的引导和支持;通过资本的集中，实施企业集团和大公司战略，搞活存量资产，调整经济结构，实现规模经济;强化技术进步和科技投入，提高经济增长中的科技贡献率;采取适当的区域经济政策，优化资源的空间配置，提高资源的使用效率。总之，要消除盲目追求不适当的高速度的倾向，把增长方式转变到以内涵扩大再生产为主和提高增长的质量和效益上来。这些无疑都是促进增长方式转变的有力措施。但笔者认为I，在我国正处于经济体制转轨的特殊历史条件下，还有一个更为重要的前提条件和制度因素尚未论及，即积累机制和与之相联系的投资体制的转轨。本文拟从积累的角度，讨论如何为经济增长方式的转变创造体制条件和物质条件。

Abstract: The fourth session of the Fifth Plenary Session of the party said: "the next eleven years to make great efforts to effectively change the mode of growth, and significantly improve the overall quality and efficiency of the national economy." And this transition refers to the realization of China's Ninth Five-Year Plan and 2010 vision of "two global significance fundamental shift" height. Around the necessity of economic growth mode from extensive to intensive change, the possibility of the content and means of economic theorists started a lively discussion. The basic idea is to strive to achieve the shift from the planned economy to the socialist market economic system, deepen the reform of state-owned enterprises change their operating mechanism, give full play to the role of the market in the allocation of resources, provide assurance of institutions and mechanisms for the conversion of the mode of growth; further fiscal reform, financial system, and the implementation of effective fiscal policy, monetary policy and industrial policy, to provide policy guidance and support for the conversion of the mode of growth; through the centralization of capital, the implementation of the strategy of enterprise groups and large companies, to invigorate the stock of assets, adjustment economic structure, to achieve economies of scale; strengthen technological progress and investment in science and technology, to increase the contribution rate of science and technology in economic growth; take appropriate regional economic policy, optimize space allocation of resources and improve the efficiency of resource use. In short, you want to eliminate the tendency to blind pursuit of high speed inappropriate growth pattern to the main Expanding Reproduction and improve the quality and efficiency of growth. These are undoubtedly strong measures to promote growth pattern. However, I think that I, in our country is in a special historical conditions of economic transition, there is a more important prerequisite and institutional factors not yet addressed, namely accumulation mechanism and the transition of the investment system associated with it. In this paper, from the the accumulated angle, to discuss how to create the institutional conditions and material conditions for the transformation of economic growth mode.