Abstract: At present, coal enterprises are under the new situation, and both the country and the society and the people have made new demands to it, this has force it to explore the path of transformation and upgrading. In this paper, we first define that coal enterprises are faced with the new situation. Then we analyze the current situation and problems of the transformation and upgrading of coal enterprises. Through the case of successful transformation of foreign and domestic excellent enterprises seek the strategy and suggestions for the realizing the transformation and upgrading of coal enterprises. We hope to provide some revelation and help for the current coal enterprises in trouble.