Abstract: The new Mineral Resources Law stipulates that mining right holders shall prepare a mining plan prior to conducting mineral resource extraction operations, and submit it to the original mining rights granting authority for approval, then obtain a mining license. If significant adjustments to the mining plan are required, they must be submitted to the original mining rights granting authority for approval. By tracing the institutional evolution and management practices of mining plans over the past four decades, it is evident that the concept, role, formulation and review requirements of mining plans have continuously evolved. To implement the new Mineral Resources Law, it is necessary to conduct thorough research on the new positioning, formulation content, and review procedures of mining plans. Building on this foundation, a new mechanism for mining plan management should be proposed. Mining plans should be closely aligned with the responsibilities of natural resource administration authorities, providing scientific and technological justifications in areas such as delineation of mining areas, selection of extraction methods, determination of mineral types, and comprehensive resource utilization. To optimize the regulatory function of mining plans in mineral resource extraction oversight, the content of mining plan formulation should implement categorized management by type, mineral category, and hierarchy, guided by the principle of prioritizing key aspects while streamlining minor elements, simplifying wherever necessary, and adhering to the regulatory criteria of being monitorable, easily enforceable, and objectively effective to ensure standardized and orderly mining operations. Significant modifications to mining plans primarily encompass three key circumstances, such as expansion of mining areas, changes in mining methods, and alterations to the principal mineral species. Mineral rights holders must ensure coordination between mine preliminary design and safety facility design with the approved mining plan during their preparation.