Abstract: With the continuous development and utilization of green coal resources, the problem of abandoned mines at the end of the full cycle of coal mine development and utilization has gradually emerged, and the subsequent development and utilization of underground space resources in closed/abandoned mines has become an urgent problem to be solved. Based on the statistical analysis of the status quo of underground space resources in closed/abandoned mines in China and the difference in the location and form of underground space caused by mining demand, the underground space resources of closed/abandoned mines are classified into goaf space resources and roadway space resources, chamber space resources; the use of space resources as a single energy accumulation site and the use of closed/abandoned mine underground space resources in multiple directions and multiple fields to coordinate the development and utilization of the resources were explored; and thereout a model of the classification, the grading and accurate utilization of the underground space of the closed/abandoned mines was proposed to build the accurate development and utilization system model with survey analysis, initial judgement of engineering analogy, detailed assessment of model building, software decision-making system as the main process. The accurate utilization pattern and the system model for the accurate development and utilization were used to analyze further the patterns of the single and multiple development and utilization so as to provide the reference for the researches and practices of the underground space resources of the closed/abandoned mines.