This article utilized other works on the Capital Structure of coal Company. at home and abroad. And then, it applied the method of Principal Component Analysis (PCA) to condense 13 indictors (such as Total asset and Total asset growth rate) which inference the Capital Structure of Coal Listed Company into 4 Principal Components. It also conducted a Multivariate Linear Regression Analysis to measure the direction and degree of the relation between capital structure and its 4 Principal Component.