In order to improve and perfect the management system of science and technology project funds of coal enterprises, improve the utilization efficiency of scientific research funds, promote the output of major scientific and technological achievements, and enhance the scientific and technological innovation ability of enterprises. Select the budget and final accounting data of the science and technology projects of S coal enterprise from 2012 to 2022, and adopt descriptive statistics and interval distribution methods to analyze the overall characteristics, structural characteristics and causes of the differences in the budget and final accounts of the projects. This paper puts forward effective and feasible optimization strategies of science and technology project fund management in coal enterprises from four aspects: budget preparation, review, implementation and supervision, and final account management, in order to provide reference for the fine management transformation of science and technology project fund budget and final account of coal enterprises.