我国仍是煤炭消耗大国，电力、工业生产等都需要大量用煤，煤炭企业运营的稳定对我国经济的稳定发展异常重要，ERP项目是一家企业在新时代条件下经营的制胜之道，在企业内，利用信息化的资源改变原有的传统的产业运作流程，快捷的采集、运输和处理信息，把企业的物质、信息资源有机结合并进行优化，是企业不断发展的关键。近几年煤炭企业在信息化的发展和建设过程中，ERP 信息系统是最典型的代表，项目的实施涉及到企业战略、组织架构、业务流程、管理方式的转变等等，整个项目涉及面广、实施的周期长，使得其在煤炭企业实施具有高风险和高失败。通过现有文献和实践中发现，不论是在 ERP 售前还是在实施过程中，人们几乎不关注风险，更多的是看重其所带来的巨大利益。所以本文采用模糊综合评价的方法来研究煤炭企业ERP 实施风险不仅具有理论意义，更是基于现实的需要。 本文针对我国煤炭企业榆神公司ERP项目实施风险进行了评估控制的研究，总结和归纳了我国煤炭企业ERP项目实施过程中的各种风险，并应用层次分析法和模糊综合评价法建立了榆神公司风险管控模型，得出各风险的因素的最终权重，并且整体上分析了该公司项目实施的风险程度稍稍偏高。在ERP项目、风险管理理论的基础上，针对煤炭企业风险的特点，综合运用煤炭企业管理、风险管理等相关理论与方法对我国煤炭企业项目实施风险因素进行了研究，主要研究成果总结如下： （1）研究了国内外煤炭企业ERP项目风险管理发展情况，总结和发现煤炭企业ERP项目实施关键风险因素的识别、评价及控制中的风险因素。 （2）分析我国煤炭企业ERP项目风险管理现状，针对我国的现状，揭示其中的问题和不足。 （3）通过具体企业工程依托，应用本文涉及煤炭企业ERP项目实施的风险管理和控制体系，对煤炭企业ERP项目实施关键风险因素评价进行实证分析，降低在实际工作中各种风险对项目实施的危害，同时说明理论的科学性及实用性。

China is still coal consuming country ， electricity， industrial production and so requires a lot of coal ， coal companies operating stability of the steady development of China's economy is extremely important ， ERP project is a business operates under the new era of victory. Within the enterprise， the use of the information resources to change the original traditional industrial processes， the collection， transportation and processing of information， material， information resources from the business combination and optimization， is the key to enterprise development. Coal enterprises in recent years， in the process of the development of informatization and construction of ERP information system is the most typical representative of the implementation of the project involves the enterprise strategy， organization structure， business process， change the way of management， and so on， the entire project is broad， the implementation cycle is long， make it has high risk and high failure in coal enterprises to implement. Found through the existing literature and practice， both in the ERP pre-sale and in the process of implementation， people almost don't focus on risk， the more value is its brings the huge benefit. So this paper adopts the method of fuzzy comprehensive evaluation to study coal enterprise ERP implementation risk not only has theoretical significance， but also based on the needs of the reality. In this paper，we use the YuShen company to evaluate the ERP project implementation risk control study for the coal enterprises in our country， sums up and summarizes the various risks in the process of coal enterprises ERP project implementation in our country， and using the analytic hierarchy process and fuzzy comprehensive evaluation method YuShen company risk control model is established， it is concluded that the final weight of each risk factor and overall analysis of the degree of risk the company project implementation slightly on the high side. And in the ERP project risk management theory ， based on the risk characteristics for the coal companies ， the integrated use of coal enterprise management， risk management and other related theories and methods of Chinese coal enterprises conducted a risk， assessment ， prevention and control research， the main research results summarized as follows： (1)access to a large number of domestic and foreign ERP project and risk management reference， carefully studied the domestic and international coal enterprise ERP project risk management development ， review and find the key coal enterprises ERP project implementation risk factors identification， evaluation and control of the risk factors. (2)Description of the ERP project and risk management of knowledge ， especially in coal enterprise ERP project risk management related concepts as well as China's coal enterprise ERP project risk management status ， the status of our country ， reveal the problems and deficiencies . (3)combined with my education and work experience and insights， trying to study a coal enterprise ERP project implementation risk management and control system， and the key coal enterprises ERP project implementation risk factors identification， assessment and control process put forward their own ideas to reduce the risks in the actual work on the project implementation hazards.