Abstract: To solve the problem of safety production responsibility lack in coal enterprises, it is necessary to carry out the audit of coal mine safety production. Twenty-four audit evaluation indexes are selected from the safety production infrastructure, safety production executive, troubleshooting and management of the hidden danger in safety production as well as emergency rescue, and the evaluation model is built based on the efficacy coefficient method, thus the feasible audit evaluation system of coal mine safety production is established, it can evaluate the coal safety production situation of enterprises objectively and comprehensively.