Heating system as a part of important public utilities met some difficulties from the beginning of the reform. By researching the heating system in LinFen，ShanXi，the report describes the beneficial explorations and valuable experiences，points out some problems to be settled in the PPP mode，and searches how to deal with the government boundaries and the market boundaries，the government and the enterprises in the process of heating system reform，and raises the power，thoughts，goals and principles of heating system reform. The report’s views are as follows：（1）public welfare is the basic goal in the heating system reform.（2）good market and competitive mechanisms can improve the efficiency of city heating.（3）in heating system reform，deal with the government and market，society，the fairness and efficiency correctly，make the balanced development.（4）advanced green heating technology is a key to the heating system reform. <<