Abstract: In recent years,the depressed coal market forced coal enterprises introduce new management mode and tool to strengthen internal controls.The paper reveals the defects exposed in traditional comprehensive budget management,proposes the coal enterprise comprehensive budget management information system based on value chain and operation norm which expand and refine the perspective and basis of establishment.The realization of the key features is also described.Practice shows that designed of the information system provide an effective internal cost control method for coal enterprises to improve the efficiency of management.