Abstract: Recent decline in economic benefit of China's coal industry is caused by multiple reasons. First of all, the macro economy is the main factor to the decline in demand. Secondly, the early stage of the coal production release of investment and enterprise pursuit of short-term benefits leads to the increasing in supply of coal market, and the import coal has enhanced market supply in a certain extent. Demand decline and supply increase, which inevitably cause coal prices falling. Under the circumstances of a decline in sales and prices, coal enterprise income is to fall. In addition, coal production investment increasing and the existence of unreasonable fees are affecting the enterprise economic benefit