By the research on the tectonic setting, geometry, Sedimentary, basin structure, Paleo-geothermal field and volcanic rock of Jiuquan Mesozoic and Cenozoic Basin, this paper concludes that Jiuquan Mesozoic and Cenozoic Basin is a superposed basin. In Cretaceous, the basin is controlled by NE-trending structures in extensional dynamic setting. Paleogene depression basin or Neogene intracontinental foreland basin formed in compressional dynamic setting in Cenozoic and controlled by NWW-trending structures. The basins superposed in overpass ways. There are three types of Cretaceous faulted basin superposed Paleogene depression basin such as drape superposition, local superposition and non- superposition. According to the superposed structure location of the Cretaceous faulted basin and intracontinental foreland basin, the superposed type can be divided into four types: the superposition of the Cretaceous secondary sag with Cenozoic foreland thrust belt, the Cretaceous secondary sag with Cenozoic foreland depression, the Cretaceous secondary sag with Cenozoic foreland slope and the Cretaceous secondary sag with Cenozoic depression after foreland uplift. The oil and gas accumulation is controlled by superposition of Mesozoic and Cenozoic Basins. The hydrocarbon source rock distribution is controlled by early- Cretaceous faulted basin and in different secondary sag, the source rock quality is different. The basin superposition not only promote source rock mature but also control the formation of structure traps, oil-gas migration channel and fractures of rock. The oil and gas accumulation enrichment is different because of the difference of superposed mode and strength in different secondary sags.