摘要 煤炭资源在当前仍是我国的主体能源和重要工业原料，煤炭行业是事关国计民生的 重要经济命脉，煤炭企业作为煤炭行业的主体是保障国民经济持续稳定发展的关键力 量。随着我国经济领域市场化改革的不断深入，煤炭企业所处的市场环境也和以前有了 很大的不同，如何提升企业的经营绩效以在激烈的市场竞争中获得更大利益是企业和学 者们长期所关注的问题，而煤炭行业所拥有的众多特点又决定了煤炭企业不同于一般性 企业，对其经营绩效的评价需要给予特殊性的研究。 本文以经营绩效评价理论和方法为核心，基于我国煤炭企业经营绩效评价中的特 性，建立了一种适用于煤炭企业的经营绩效评价体系，并以HT 煤炭公司为案例进行了 实证研究，为有效提升HT 煤炭公司的经营绩效水平提供一些参考。 首先，对企业经营绩效及绩效评价的理论和方法进行了全面的梳理，系统详细的阐 述了该理论在国内外的发展历史和研究现状，重点介绍了煤炭企业经营绩效评价的特殊 性。 其次，对我国煤炭企业经营绩效评价的现状及仍然存在的问题进行了深入分析，找 出其中尚存的问题，重点剖析这些问题的产生根源，为建立适用于煤炭企业的经营绩效 评价体系建立理论基础。 再次，基于上述分析和长时间的实地调研，本文结合财务指标及煤炭企业的安全、 环境效益指标，建立了一套涵盖五个维度的煤炭企业经营绩效评价指标体系，同时通过 对评价方法及模型的对比分析，构建了相应的评价模型。 最后，以HT 煤炭公司为例，依据模型对评价指标进行数据计算和分析。同时，根 据对HT 煤炭公司实际数据的评价结果，分析了HT 煤炭公司经营绩效情况，并提出了 一些经营绩效提升建议。

ABSTRACT Coal resources in the current is still the main body of our country energy and important industrial raw material, the coal industry is a matter of important economic lifeline of the national economy and people's livelihood, coal enterprise as the main body of the coal industry is the key to ensure continuous and stable development of national economy strength. With the continuous deepening of the reform of market-oriented economy in our country, the coal enterprise market environment, and also had the very big different, how to improve enterprise operating performance in the fierce market competition to obtain a bigger benefit is the enterprise and long-term issues of concern to scholars and various characteristics of the coal industry have determined the general enterprise, different coal enterprises also need to be given to the evaluation of its performance research of particularity. Based on the operating performance evaluation theory and method as the core, based on the characteristics of coal enterprise operating performance evaluation in our country, set up a used in coal enterprise operating performance evaluation system, and with the examples of HT coal company has carried on the empirical research, to effectively improve the operating performance of HT coal company provides some reference. First of all, to the enterprise operating performance and the performance evaluation theory and method to carry on the comprehensive combing, the paper explains the theory system of the detailed development history and research status at home and abroad, mainly introduced the particularity of coal enterprise operating performance evaluation. Secondly, the current situation of the coal enterprise operating performance evaluation of our country and carried on the thorough analysis of existing problems, Find out the remaining problems, mainly analyze the root of these problems, in order to establish suitable for coal enterprise operating performance evaluation system to build a Subject ：Study on Evaluation System ofOperating Performance of CoalEnterprises -- aCase Study ofHTCompany Specialty ：Master of BusinessAdministration Name ：Liu xiao bin （Signature） Instructor ：Li peng lin （Signature） II theoretical foundation. Again, based on the above analysis and spot investigation, for a long period of time based on the financial index and social and environmental benefit of coal enterprises, established a set containing coal enterprise operating performance evaluation index system, at the same time, through the comparison and analysis on the evaluation method and model, to build the corresponding evaluation model. Finally, with HT coal company as an example, based on the model of evaluation index for data calculation and analysis. At the same time, the evaluation results of HT company based on the actual data, analysis of the HT company operating performance, and puts forward some management performance improvement Suggestions.