平衡计分卡作为一种新的企业战略管理工具,为企业绩效管理提供了新的视角。本文通过把平衡计分卡与层次分析法相结合,以我国大型煤炭企业作为研究背景,设计了一套基于平衡计分卡的绩效评价指标体系,并从财务、顾客、内部业务流程和学习与成长四个方面对煤炭企业战略管理绩效进行评价,具有一定的参考借鉴意义。 Balanced Scorecard, as a new strategic management tool, provides a new perspective for enterprise performance management. By combining BSC and AHP, this paper designs a set of performance evaluation index system based on Balanced Scorecard based on the study of large coal enterprises in China. From the aspects of finance, customer, internal business process and learning and growth Four aspects of the strategic management of coal enterprises to evaluate the performance, with some reference for reference.