Based on the existing research results,this paper analyzes the connotation of eco-nomic performance and social-environmental performance of coal enterprises and the relationship between them.The factors that affect the relationship between economic performance and social-environmental performance of coal enterprises include external factors (such as policy factors, market factors and geographic factors)and internal factors (such as professional managers'behav-ior,enterprise scale,industrial structure and enterprise innovation ability). In order to achieve double wins of economic performance and social-environmental performance,coal enterprises should make decisions based on the internal and external factors.%分析了煤炭企业经济绩效和社会环境绩效的涵义以及两者的关系。影响煤炭企业经济绩效和社会环境绩效的因素包括外部因素，如政策因素、市场因素和地理因素，内部因素，如职业经理人行为、企业规模、产业结构和企业创新能力等。煤炭企业应综合内外部影响因素来制定策略，实现企业的经济绩效与社会环境绩效双赢。
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