Regression analysis is a predictive modeling technique that studies the relationship between dependent variables and independent variables. It is usually used for predictive analysis, time series models, and to discover the causal relationship between variables. This paper uses professional statistical software SPAA24.0 to process and analyze the causal relationship between the profitability of coal enterprises, financial risks and safety responsibility performance. Data analysis shows that the profitability of coal companies can promote the performance of corporate safety responsibilities, while financial risks can inhibit the performance of corporate safety responsibilities. To a certain extent, profitability can reduce the restraint of financial risks on the company's safety responsibility.