对混合所有制的认识从偏向宏观走向侧重微观,体现了改革的深入和细化;产权理论和公司治理理论是思考混合所有制改革中投资主体权益问题的理论基础;从微观经济层面总结了煤炭工业企业所有制的变化历程;基于对理论、历史与现状的思考,分析了煤炭工业混合所有制改革中各方投资主体面临的权益问题,并提出了相应的解决对策。 The understanding of mixed ownership shifted from macro to micro and reflected the deepening and refinement of the reform. Property rights theory and corporate governance theory were the theoretical basis for thinking about the rights and interests of investors in the mixed ownership reform. From the micro-economic perspective, Based on the theoretical, historical and current situation, this paper analyzes the rights and interests faced by all parties involved in the reform of mixed ownership in the coal industry and puts forward corresponding solutions.