Based on the data of coal geology, mining and drilling, combined with fild geological exploration, this paper selected Jinhaiyang mining area as object to study the carboniferous - Permian coal accumulating environment and coal accumulation process, underground observation and relevant test results, and further analysis the coal accumulating characteristics including coal bearing property, thickness distribution, gangue and coal quality. The results showed that the Carboniferous-Permian coal accumulation occurred mainly in the facies of lagoon-tidal flat and delta where the peat swamps of river delta plain and lagoons shoaling is main coal accumulating places. Multilayer coal seams of No.9 and No.11 coal seam that can be mining in the whole area. The thickness of No.9 coal seam varies strongly with the complex structure, several layers gangue and bifurcation to the southwest. While, the thickness distribution of No.11 coal is relatively stable with the simple structure and no gangue in most regions. Influenced by the source of supply, the ash content of coal seam is higher in the north and northwest of the study area, and the sulfur content of coal seam is higher in the south by the influence of seawater.