For coal enterprises to adapt to market competition in the new era and new background, use limited resources to create greater benefits, and achieve intensive and efficient development, promoting internal marketization is an important way. And establishing a reasonable and feasible production factor market price settlement system is an important tool for enterprises to implement internal marketization. This paper takes coal enterprises with flat management structure as research objects and uses process reengineering theory to analyze and study the internal marketization and the price settlement model development of coal enterprises.