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The calculation of abutment stress has always been the most important topic in safe underground mining and design. In this paper, based on the formation mechanism of abutment stress, combined with the mechanical properties of actual strata and the theory of elastic foundation beams, a structure model of overlying strata with an elastic foundation is established, and a new theoretical calculation method of abutment stress is proposed. The new calculation method takes into account the interaction of the overlying key strata and the effect on the transmission of the front abutment stress and then analyzes the stress patterns of multilayered key strata under the combined action of the bending moment, shear force, and nonuniform load and its transmission to the underlying strata. In addition, based on field observations of panel 10 305 in the Xinglongzhuang coalmine, the influence range, peak position, and variation trend of the front abutment stress before and after breaking of the overlying key strata are studied and verified. The results show that the influence range of the abutment stress remains unchanged after KS1 breaks (eg, from 0 to 180 m), and its peak position shifts forward from 8 to 19 m, while the influence range (0‐180 m) and its peak position (6‐8 m in front of coal wall) remain unchanged after KS2 breaks; the abutment stress decreases, and the maximum decrease is 3.9 MPa in the range of 0‐22 m ahead of the coal wall after KS1 breaks, while the maximum decrease in the abutment stress is 2.1 MPa in the range of 0‐71 m ahead of the coal wall after KS2 breaks. The results of the new calculation method are basically consistent with the field observations and the existing theoretical results, showing that the method has good adaptability and reliability and can provide a new theoretical basis for on‐site design and construction practices. [ABSTRACT FROM AUTHOR]