Abstract: In order to control the safety management effect and safety management resources of coal mine, the paper establishes the earning value analysis model of coal mine safety management efficiency. The model is compared with the predetermined safety management efficiency value and the actual safety management efficiency value by intermediate variable safety management efficiency earned value at regular intervals in order to determine the safety management resource deviation, the safety management effect deviation, the safety management resource execution index and the safety management effect execution index, four evaluation indexes. Based on the predetermined safety management efficiency target, the safety management effect and safety management resources of coal mine are controlled. The case analysis of Quandian Coal Mine shows that the model has strong practicability, which can be found in the periodic inspection and the corresponding measures should be taken to deal with it.