Abstract: With China's rapid economic growth, strong demand for coal, energy shortages have become a major constraining factor in economic and social development, China's coal economy of sustainable development has increasingly become the focus of attention. Circular economy is a response to the needs of sustainable development, the product of the strategic situation is to make human society and economic system structure and operation mode in harmony with the ecosystem and promote sustainable development and the deepening realization of measures and a strong guarantee. Adhere to the scientific concept of development, take the new road to industrialization, which are on China's current enterprise performance evaluation system presented a challenge. Construction of a new era of state-owned coal enterprises in line with the strategic business management requirements of the performance evaluation system, has become the state-owned coal enterprises management practice in an urgent task.