以神华财务公司为例,介绍了从战略制定、战略实施、战略绩效管理3方面构建企业战略管控体系的过程,并对建立以平衡计分卡和战略地图为重要管理工具的战略绩效管理体系进行分析,对其重要思想、重要方法,以及构建战略地图、确定各层级关键绩效指标、制定绩效任务等重要步骤、重要环节进行介绍,以期为今后煤炭企业探索战略绩效管理和战略管控体系提供参考。 Taking Shenhua Finance Company as an example, this paper introduces the process of building the enterprise strategic management and control system from three aspects: strategy formulation, strategy implementation and strategic performance management. It also introduces the establishment of strategic performance management system with balance scorecard and strategic map as the key management tools Analyze and analyze important ideas and methods and key steps in building strategic maps, determining key performance indicators at all levels, and formulating performance tasks, and other important steps, so as to provide references for coal enterprises to explore strategic performance management and strategic management and control systems in the future.