Abstract: Intelligent coal mine data classification and coding is a key part of intelligent coal mine data governance and fusion sharing standard system. However, there is no perfect methodology system. It is urgent to deeply study the technical objectives, technical principles and key technical processes of intelligent coal mine data classification and coding. Based on the analysis of the core problems to be solved in the process of data classification and coding in the advanced stage goal realization of the intelligent coal mine, the essence of intelligent coal mine data classification and coding is expounded. Intelligent coal mine data classification and coding is the recognition and construction of the intelligent coal mine information world, the optimization and mapping of the intelligent coal mine consciousness world, and the transformation and description of the intelligent coal mine physical world. This paper analyzes the goal requirements of intelligent coal mine data classification and coding from three aspects of overall strategic objectives, business strategic objectives and functional strategic objectives. Intelligent coal mine data classification and coding should promote the reshaping of the business mode of coal enterprises, change the value creation driving mode, focus on key value activities, and realize the scientific organization of intelligent coal mine data. The paper proposes that the intelligent coal mine data classification and coding should follow the basic principles of scientificity, standardization, integrity, uniqueness and effectiveness. The paper also proposes the basic idea of intelligent coal mine data classification and coding. Intelligent coal mine should adopt the data classification idea of "benchmark- expansion" two stages. In the first stage, the logical sequence of "business domain - data domain - object - attribute - data element" is adopted to determine the classification benchmark of intelligent coal mine data. In the second stage, the logical sequence of "intelligent application system - intelligent business system - system functions - data resources" is adopted for data classification, verification and supplement. The hierarchical coding method of line classification should be adopted for intelligent coal mine data coding. Based on the above basic ideas, it is pointed out that in general, intelligent coal mine data classification and coding needs to focus on five key steps: determining business domain, determining data domain, identifying object classes, extracting object class attributes and defining data elements.