Abstract: Taking China's promotion of high-quality economic development as the background, starting from the “three major challenges” priority is to prevent and resolve major risks, and to explore the tactics of promoting the high-quality development of coal enterprises with comprehensive risk management. With reference to the comprehensive risk management framework at home and abroad, a comprehensive risk management framework for coal companies is constructed, including macroeconomic risks, market risks, and environmental risks. The micro dimensions include strategic risks, safety production risks, financial risks, and marketing risks. The authors Identify risk sources separately for the above risk issues and provide corresponding risk management and control tactics.