Abstract: This paper contrasts and analyzes the practice actuality and research progress of the mine land reclamation bond system at home and abroad to find out the insufficiency of our country. The results show that compared to foreign countries, there are many problems in the practice of our country and the research is still in the elementary stage. The conclusion drawn is that the research of the collection criterion, calculation method, forms, refund and public participation of the mine land reclamation bond system in our country must be enhanced and the practice of those aspects must be improved.