Abstract: In the era of low-carbon economy,low-carbon transformation has become strategic choice of Chinese coal enterprises in order to achieve the sustainable development.As special human capital of enterprise,the scientific and rational operators performance evaluation has important influence and role to low-carbon transformation of coal enterprises.Combining with the new requirements of low-carbon economy,this paper deeply analyses and researches the performance evaluation system for top managers in the state-owned coal enterprises in the low-carbon economy age comprehensively many theory and method such as systems science,the balanced scorecard theory,social responsibility etc.On the base of these,the framework of the coal business performance evaluation system was proposed and the general framework,objectives and sub-framework were designed,and causation chain of performance objectives achieving was built,which will provide a new approach for improvement operators performance evaluation of state-owned coal enterprises.