Taking joint production of coal and electricity in China Coal Pingshuo Group as example, independent operation business accountings of three units enterprises under the same investor were acquired and effect of maximining overall interests of group was achieved on the basis of mutual use of three products, which included that coal washery supplied coals to power plant and coal chemical industry, power plant provided power to coal chemical industry and coal washery, power plant and coal chemical industry supplied steam to each other and heat addition to coal washery, which provided realistic reference to development of coal and electricity integration.