It is of great significance to explore technology absorption capacity of coal enterprises in the context of supply-side structure reform in China. The paper takes coal enterprises for instance, selects 15 typical listed companies in China and analyzes the differences of enterprises' technology absorption capacity. The results show that technology absorption capacity of coal enterprises is different: the burgeoning coal enterprises' technology absorption capacity is obviously stronger than that of traditional ones. Also, there is regional difference in technology absorption capacity: such capacity of coal enterprises in Shanxi province is weaker than that of other regions. From 2014 to 2015, the technology absorption capacity scores of coal enterprises are generally low, showing a weakening trend, which restricts the adjustment and upgrading of the industrial structure of the coal industry, and it is a must for coal enterprises to get rid of the dilemma by supply-side structure reform.