A non‐Boltzmann theory of steady‐state transport for two‐dimensional systems in a strong electric field is developed, which includes a force‐ and an energy‐balance equation. The electron temperature, impurity‐, and phonon‐limited mobilities are determined solely from these balance equations. The theory is applied to the calculation of ohmic and nonlinear transport in GaAs‐GaAlAs heterojunctions at low temperatures. Temperature‐dependent ohmic mobilities are calculated and compared with experiments. Nonlinear effects in electronic transport at low temperatures are discussed and some numerical results are presented. We also compare the present balance equations with those in the carrier temperature model.