Abstract: A theory and method about the evaluation performance of an enterprise based on orientation of development have been firstly put forward to meet the need of market economy in this paper. The necessity of the theory and method has been analyzed from the angle of the development of the theory on enterprise evaluation and the need of the practice, and then, the enterprise of coal mining is taken as an example, the index system on the evaluation performance has been set up from quantity, competitiveness, effectiveness and riskiness of its development. As coal mining enterprise development depends on their natural condition, and the different advantage on “resource” and “position” results in the differential in their input and output, so the present of evaluation standard which must be on the basis of the enterprises have been classified. The evaluation standards of each index have been determined using different method according to the principle of science, encouragement, dynamicalness, estimability and their characteristics. Finally, a synthesis evaluation model on development performance has been built.

Key words: enterprise of the coal mining, development performance, index system, evaluation standard, synthesis evaluation model