Stepwise regression is an effective selection of the important factors to eliminate unimportant factors, the establishment of scientifically consistent actual dependent variable argument to the relationship between the mathematical method. Through the use of stepwise regression analysis method to study Dawan Coal Mine 11 coal seams draw a seam depth key risk factors affecting the coal and gas outburst, a number of coal and gas outburst accident happened as the rational allocation of investment in safety, the main controlling factors provide a scientific basis for the targeted treatment.