Abstract: The performance evaluation needs of coal enterprises vary with the size, management level, culture of enterprises.Generally speaking, the performance evaluation of enterprises can be classified into three levels:grass-roots business performance evaluation, middle-level management performance evaluation and high-level strategic decision-making performance evaluation.Enterprises can choose one or three levels to use according to their own characteristics.In this paper, the basic framework and implementation path of the performance intelligent evaluation system of coal enterprises are proposed:based on the existing ERP or financial software of the enterprise, the new performance intelligent evaluation system module is added, including three elements of database management system, model base management system and human-computer interaction display platform.