Abstract: As one kind of non-renewable resources, coal should be mines reasonably and sustainably, the goal of financial strategy should be serve for the enterprise sustainable development ability maximization. Coal resource's finiteness and non-renewablity decides its life cycle obvious and the distinctive quality. The enterprise in different life cycle has the different organization characteristic, the technology characteristic and the economical characteristic, the finance strategic for enterprise sustainable development mode should formulates according to the life cycle stage which the enterprise locates t, which can obtain the best life cycle benefit.