In order to accurately evaluate and classify the effect of gas extraction in goaf, rationally optimize the extraction parameters and improve the effect of gas extraction. This paper takes four fully mechanized mining working faces in a mine in Inner Mongolia as research objects. By analyzing the influencing factors of gas extraction effect in goaf and combining with relevant industry standards, it determines the desorption gas content, gas extraction flow, gas extraction concentration, negative pressure, residual gas content, residual gas pressure and gas extraction rate as the evaluation indexes of gas extraction effect. Based on the extension matter-element theory, the evaluation model of gas extraction effect is constructed. Using the combination weighting method and the optimal combination model of game theory, the objective weights of indicators determined by entropy weight method and coefficient of variation method are organically combined with the subjective weights determined by fuzzy analytic hierarchy process to determine the final comprehensive weights of indicators. On this basis, the multi-factor coupling evaluation software of gas extraction effect is developed and designed based on the App Designer tool in MATLAB, and human-computer interaction is realized from three aspects: user operation, computer response and user feedback. By using two methods of theoretical calculation evaluation and software evaluation, the gas extraction effect of 8 evaluation sites is comprehensively evaluated, and the evaluation results are in complete agreement with the actual situation, it was also verified by analyzing the effect of gas drainage in the field. The research results show the applicability and accuracy of the gas extraction effect evaluation model based on the extension matter-element theory and the multi-factor coupling evaluation software for gas extraction effect, which is suitable for different types of mines and can be extended to the practical application of other mine working conditions effect evaluation in the future, providing a new idea and method for other mines and similar problem fields.