Abstract: In view of the particularity among mining enterprises’ profits which are influenced by resource endowment, an evaluation model is used to solve the key issues how to scientifically evaluate the performance of enterprises in the case of different natural resources.Firstly, the manifestations and corresponding index of differences in the mine resource endowment is analyzed to establish the performance evaluation system based on BSC and KPI theory.Then, the index weights of evaluation system are calculated to reduce the differences among mine enterprise by using AHP and entropy method.Last, the performance of evaluation model is verified by the subsidiary companies of a Group.The results show that the influence of the different resource endowment on the performance of mining enterprises are fully considered by the model.Besides, the evaluation results are fair enough to find the problems in the business and improve the management of the enterprises pertinently.