Abstract: In order to find out the similarities and differences between Chinese and American coal mine accident investigation reports, and to provide specific suggestions for the compilation of China’s accident investigation reports, based on the officially released accident investigation reports of China and the United States, through systematic research on relevant documents of accident investigation, the basis for the preparation of accident investigation report was analyzed. Taking the “Oct. 30” major gas explosion accident in Jinshangou Coal Mine in China and the investigation report of Upper Big Branch Coal Mine in the United States as examples, the structural content and causes of the report were specifically analyzed. The results show that China should issue unified standards for the compilation of coal mine accident investigation reports and realize the standardization of accident investigation reports; the US accident investigation report does not include the accountability section, and the cause analysis section takes up a lot of space; the cause analysis of the accident investigation in the United States is different from that in China; the United States only analyzes the accident unit, while China also analyzes related unit problems.