Based on the reason for the accident of coal mining enterprises， by analyzing the problems existing in the management process, the research of the relationship between safety management theory and practical application was made. Results showed that behind the accident of coal mining enterprises, there were some specific rules, among them, the people's unsafe factors played a decisive role, the person's thought and behavior was central to management. Before the accidents occured, took corresponding measures, made the accident preventable and controllable to improve coal mine safety coefficient.