The ratio of Industrial Accident in Korea has been inclined to decrease for recent ten years since industrialization beginnings of Korea. But it is still in high level viewed from international comparison. Up to now, we depended on classical method Accident as the phenomenical and inductive result. And we searched for the counter plan in the basis of the result by this method. But, in this research, we analyzed the distinctions which the structure of the occurrence of Industrial Accident using new model in order to approach the cause of Industrial accident of Korea more basically. In this new model, I am going to arrange the controllable variables in the factors of Industrial Accident and to analyze the effect of these controllable variables in the structure of Industrial Accident.