企业重组是一场全面、深刻的变革。如何在参与各方之间合理分配过高的变革成本将对变革的成效产生重要影响。本文提出托管经营可以作为企业重组战略的一种实施方式，并讨论了委托外部企业托管和企业集团内部托管中的一些问题 Corporate restructuring is a comprehensive and profound change. How to reasonably allocate a high cost of change among all involved parties will have a major impact on the effectiveness of change. This paper proposes that the custody management can be used as an implementation mode of the corporate restructuring strategy and discusses some problems in entrusting the entrustment of the external enterprise and the internal trusteeship of the enterprise group