Abstract: This paper firstly builds a system of index for evaluation of economic benefit of coal enterprise. Secondly, economic benefit of coal enterprise of different system of ownership is engaged in a comparative study. The study suggest that the economic benefit of coal enterprise in 2005 is better than in 2006, which indicates that the macro-control has a great influence on coal industry. Further more, privately-run enterprise, collectively-owned enterprise and joint-equity cooperative enterprises obtain the more economic benefit than the other coal enterprises, but the overseas-funded enterprises and the state-owned enterprise gain the worst economic benefit, and the macro-control has the biggest influence on the overseas-funded enterprises.