Abstract: In order to understand the current situation of comprehensive utilization of coal resources in the main ore-concentrated areas in our country and provide a scientific basis for making decisions in the relevant departments and businesses,specific to the research problem,the evaluation index system of comprehensive utilization of coal resources is established based on the three principles of technology,environment and economy,via using the newly established level analysis-generalized conditional covariance comprehensive weight model and combining subjective with objective factors. Moreover,according to the actual production data in terms of mining,selecting and associated resource utilization,gangue utilization,utilization of resource difficult to use,environmental and economic benefits,the established system is analyzed and verified to finalize a scientific and comprehensive evaluation index system of comprehensive utilization of coal resources,also improve the comprehensive utilization of coal resources supporting the technology feasibility in mine economic benefit.