Abstract: The cost project of present coal cost accounting system is incomplete,the coal enterprise's profit is overestimated and tax revenue burden is overweight,some cost projects do not be covered.This article has analyzed the present cost accounting system take the great cost theory as the foundation,had pointed out the present cost project is incomplete,the coal cost cannot obtain full compensating,proposed new coal cost accounting system covers the coal resources cost,the production cost,the environment cost,the development and the withdrawal cost.