It is a realistic problem to be solved urgently for enterprises as to, under the preconditions of safety production, how to optimize system resource allocation. Firstly, the inverse optimization method is summarized, and the application of the inverse optimization method in the field of safety resource allocation is analyzed. Secondly, according to the system requirements in a dynamic situation, the inverse optimization model of safety resource allocation is constructed. Finally the model is used for mining enterprise, combined with the dynamic time-varying and nonlinear between safety resources and safety status, and the inverse optimization model of coal mine safety resource allocation is constructed, verifying the validity and applicability of the model. The results provide a theoretical support and decision-making basis for the reasonable safety resource allocation in high-risk industry enterprises.