Sequence stratigraphy is a newly developed methodological subject over last two decades and it has obtained significant application in coal accumulation analysis. This paper discussed the brief history of sedimentological research, coal sequence stratigraphy research methods and related aspects of the paralic coal measures. Paralic setting is characterized by the vast flat topography and the frequent marine transgression, which is favorable for the multistaged coal accumulations. In this setting, coal accumulation mainly occurs in the process of sea level(base level)rise and the coal seam thickness is controlled by the peat accumulation rate in balance with the rate of accommodation creation. On the landward of the paralic setting which is represented by alluvial plain and delta plain environments, thick seams tend to be formed at late transgressive systems tract or early highstand systems tract around the maximum flooding surface. In contrast, on the seaward of the paralic setting which is represented by the barrier-lagoon or carbonate platform sedimentary environments, the thick seams tend to occur at the early transgressive systems tract around the transgressive surface(initial flooding surface)or the late highstand systems tract. In a thirdorder composite sequence, the thickest and most widely distributed coal seams are mainly distributed near the maximum flooding surface. It is proposed that the coal in the “seat earthcoalmarine limestone” successions was formed during the “lag time” of marine limestone deposits-prior to the real deposition of carbonates after transgression. During this “lag time”, the development of balanced accommodation creation rates and peat accumulation rates might favor the accumulation of thick coals.