Abstract: At present, the coal industries does not have a specific accounting standards in China and abroad, and current financial reports of coal enterprises have been unable to meet the reporting needs of all users of information and decision-making need, therefore how to improve disclosure of corporate information of coal issues, has become the current a hot spot. In this paper, analysis and comparison of the current international and domestic coal enterprises to disclose information based on the current situation, pointing out that China's coal enterprises to disclose the existence of information and decision-making information is not sufficient enough and usefulness, at last, the paper proposed the basic idea to improve of information disclosure of China's coal enterprises.