Abstract: This paper analyzes the financial performance of coal mining listed companies from profitability, solvency, operational capacity and development capacity, based on the fiscal information of 2010. The result shows that the good companies have advantages on profitability, solvency and development capacity, but operational capacity should be improved. Companied with low score have good development capacity, but other ability is weak. It is consistent with the real financial performance and can furnish the basis for management decision of coal mining listed companies.