This report briefly introduces the basic concept of enterprise competitiveness, and discusses background and its significance for the research, and then it concludes that this study should be conducted from a comprehensive perspective; after analyzing on its key influencing factors, and later building the evaluation index system and selecting the evaluation method, an objective evaluation is thereupon conducted on the sample enterprises; through the deep analysis on the evaluation results, the current competitiveness condition of China猀 coal enterprises is summarized, on the basis of which, the achievements and problems are confirmed, and the countermeasures and policy recommendations are also proposed towards how to further improve its comprehensive competitiveness. <<