An optical recording medium and a recording system for the same are provided, which can dissipate heat produced by a laser beam during recording operations to thereby increase the erasing power margin of the laser beam which allows the playback jitter value to take on a certain value or less.A recording system 1 includes an optical recording medium 10 and an optical recording apparatus 30. The optical recording medium 10 has a reflective film 16, a second dielectric layer 18, a recording layer 20, a heat sink layer 24, and a light-transmitting layer 26, which are formed on a support substrate 12. The heat sink layer 24 is made of a material having a certain range of thermal conductivity, e.g., alumina. The optical recording apparatus 30 allows a laser beam of 450 nm or less in wavelength to be incident from the light-transmitting layer 26 via a lens system having an objective lens with a numerical aperture of 0.7 or more. The optical recording medium 10 dissipates heat produced by the laser beam through the heat sink layer 24 to thereby prevent an increase in temperature of the recording layer 20, such that the relation between the recording power Pw of the laser beam and the erasing power Pe satisfies 0.7.ltoreq.Pe/Pw.ltoreq.1.0.