煤炭企业主辅分离、辅业改制成功的关键是要制定一个切合企业实际的实施方案。本文以多个改制企业实施方案为案例,提供经验作借鉴。同时就制定实施方案过程中,遇到的问题和障碍,提出了解决问题的思路。 The key to the successful separation of coal enterprises and the reform of auxiliary industry is to formulate a practical implementation plan that is suitable for the enterprises. In this paper, a number of restructuring of enterprises to implement the program as a case, to provide experience for reference. At the same time, we have put forward the ideas to solve the problems encountered in the process of formulating the implementation plan.