Abstract : with constant reform on house , medicine and education , heating system reform is the last cake leaved behind by the planned economy . It is the nodus and focus of how to reform the heating system , in which both guarantee residenter living through the winter warmly and ensure the heating enterprises developing health .

摘要：随着房改、医改、教改的不断推进，供暖体制已是计划经济遗留的最后一块“蛋糕”，如何改革供暖体制，既保障居民温暖越冬，又保证供暖企业的健康发展，是改革的难点和焦点。