Abstract: Constructing a reasonable safety input index system of coal mine is a prerequisite for scientific coal mine safety input decision-making. Based on the analysis of the existing safety input index research, using the accident causation theory, combined with the accident causation “2-4” model, we analyze the effectiveness of the application of this model in the construction of coal mine safety input system, and study the action path of impact of coalmine safety input on accidents. From the individual and organizational level, we analyze the structure and content of coal mine safety inputs, and define the various safety inputs clearly. A multi-level index system has been established, which is divided into two 2-level indexes of individual and organizational investment, four 3-level indexes of one time input, habitual input, operational input, guiding input, and fifteen 4-level indexes. Through theoretical analysis, it is confirmed that the index system has a clear structure and a clear hierarchy, which can provide a theoretical basis for coal enterprises’ safety input decision-making.