Journal of Data Processing Hui Lu, Hong Chen 5 4 2015 http://www.dline.info/jdp/fulltext/v5n4/jdpv5n4_1.pdf Safety ethical construction is beneficial to maximize policy following behavior(PFB) and avoid accidents of coal miners. This paper examines the congruence between miners perceptions of safety ethical espoused and enacted values and their relationship with PFB. To shed light on this relationship, direct supervisor values(DSV) actsas key moderator. We build on the safety ethical values framework to measure two types of values and distinguished two types of PFB the internal PFB and external PFB. At the same time, ’suitable congruence’ is defined to describe the relationship between the two values. Drawing upon a survey of 267 miners in Chinese large state-owned coal mining enterprises, our results revealed that safety ethical values congruence had alinear relationship with internal PFB and a no-linear relationship with external PFB. Meanwhile, our findings demonstrated that DSV only had moderating affect on the relationship between values congruence and external PFB. So we continued to calculate the ‘suitable congruence’ scope in tested enterprises. Furthermore, this study gives some relative management proposals and suggestions to improve miners safety ethical standards and to reduce coal mine accidents.