Abstract: In order to roundly and scientifically evaluate overall benefit in coal enterprises, an evaluation index system of overall benefit in coal enterprises was established based on the definite selection principle of evaluation indexes and the characteristics of coal enterprises, and the evaluation of overall benefit in coal enterprises was studied by means of the entropy coefficient method. The analysis of applied results of an coal enterprise shows that the evaluation index system of overall benefit in coal enterprises is reasonable and the model of multifactor comprehensive evaluation based on entropy is suitable to evaluate overall benefit in coal enterprises.