The invention provides a deep accurate mining ground and underground personnel positioning and navigation system combined with the Internet of Things. The system is composed of a navigation equipmentterminal, a location service base station, a ground monitoring command system, and underground environment monitoring equipment; and the navigation equipment terminal is provided with a visual displayscreen, a micro-control unit, a micro inertial navigation module, a tag identification and positioning module, a GPS module, a multi-sensor detection module, an electronic map navigation module, an early warning module, a communication module and a power supply. According to the deep accurate mining ground and underground personnel positioning and navigation system combined with the Internet of Things provided by the invention, the positioning and navigation of personnel and vehicles in the deep well where a GPS signal is difficult to reach is realized, the location distribution of the underground personnel and vehicles is grasped through a ground monitoring system, so that monitoring and command of the personnel and vehicles are realized; the underground environment is sensed through thecommunication module and the multi-sensor environment monitoring module, so that the occurrence of dangers is prevented; when the dangers occur, people can timely escape and rescue through a communication and positioning and navigation module, thus the life and property safety of the underground personnel and mining area personnel can be guaranteed to the maximum degree.