Abstract: According to the lagging and long-term characteristics of mine safety input, the dynamic input-output analysis was carried out. An input-output sheet tow ard mine safety was established, and the concept and determination method of mine safety investment coefficient and accident damage extinction coefficient were defin ed. With the direct extinction coefficient, accident damage extinction coefficient, productive investment coefficient and safety investment coefficient as parameters, a nu mber of dynamic equations between pre-production, safety investment and later output, safety investment benefits were established for coal companies. By using the ac tual data of coal enterprises, the produce and safety investment condition could be eventually obtained with reverse recurrence method to solve the model.