Coal mine safety funds are divided into employee's safety input funds, safety technology funds, and safety management funds. It is great significance for the realization of the optimal safety input orientation and the selection of safety projects to scientifically allot each safety funds. This paper uses co integration test and Granger causality test to explore the long-term steady relationship between each safety funds and accident loss by taking example for one coal mine, and calculates each safety funds by co integration model. The research conclusion indicates that the distribution method of coal mine safety funds Based on co integration theory is feasible and scientific.