In order to increase the emergency rescue capability of coal mine and construct the evaluation index system of emergency rescue capability of coal mine, this paper constructs the evaluation model of emergency rescue capability based on RS-IPA coal mine by integrating rough set and importance-performance analysis. According to the basic data provided by each evaluation index, the rough set is used to reduce the weight and weight of the evaluation index, to enhance the quantification and objectivity of the evaluation index, to overcome the prior knowledge dependency and subjectivity of the traditional emergency evaluation. Compared with traditional factor analysis method and other methods, RS-IPA method effectively reduces the correlation among evaluation indicators which makes the evaluation results more objective. At the same time, introducing the IPA positioning analysis method of service management, enhance the evaluation results are obvious, visualization, clear display and easy to understand. The empirical results show that the evaluation results are very close to the actual rescue capability of coal mine, and can be fully effective in the emergency rescue process of coal mine emergencies.