In recent years, state-owned coal enterprises have learned and introduced the internal marketization management mode, which has changed the traditional administrative order management mode of coal enterprises.Through the market mechanism and contractual relationship, they have established an independent accounting mechanism of "close brothers and clear accounts" within the enterprise, which has effectively solved the problems of big enterprises such as buck passing, lack of motivation and weak sense of responsibility.However, with the in-depth promotion of the internal marketization management mode, the incentive effect of marketization seems to have reached the ceiling under the nature of state-owned coal enterprises.Functional organizational structure, egalitarian distribution mechanism, pyramid centralized management mechanism and other factors are all unfavorable factors restricting the internal marketization.The platform model provides multi-party supply for the enterprise through the integration of internal resources and the introduction of social resources, forms competition in the internal marketization, and improves the salary distribution mechanism, authorization mechanism, excitation mechanism and other institutional aspects.The establishment of a management mechanism corresponding to the platform model can help the state-owned coal enterprises break through the bottleneck in the internal marketization management mode.