Abstract: In practice, the application of the crime of not reporting or falsely reporting safety accidents has serious weak reasoning problems, which are concentrated on the determination of causality and accomplice. If the accident consequence cannot be expanded or the accident has been timely and effective rescued, there is no causal relationship between the failure to report or report falsely and the delayed accident rescue. If the person responsible for reporting has timely and truthfully reported the accident to the head of the unit and then he fails to report or report falsely a security accident in collusion with other persons who have reporting responsibilities, he should be identified as the crime of no identity accomplice. Focusing on the actor's psychological attitude towards the result of delaying the rescue of the accident caused by his failure or false report, the form of the crime can only be intentional.