Abstract: In order to reduce the accountability risk of supervisor in coal mine safety production accidents, through the analysis of accountability mechanism for supervor under the current legal framework, we find out the defects of supervisor accountability mechanism in current coal mine safety production accidents. Combined with the characteristics of the coal industry, we research the ways of due diligence exemption or reduction of due diligence for supervisor accountability, propose the measures including perfecting the legal system of coal field, positioning reasonable regulatory accountability scope, fully implementing specific countermeasures of main responsibility of coal enterprises.