Abstract: In order to improve the management behavior of coal mine enterprises and reduce the occurrence of safety accidents, this paper aims to explore the relationship between accident attribution and management behavior of safety management personnel based on attribution theory. Taking 195 effective questionnaires from managers of 8 coal mining enterprises in Shanxi province as samples and using the exploratory factor analysis method, the accident attribution was divided into dimensions, and the correlation between the two was analyzed by SPSS20.0, and further regression verification was made. The results showed that: external uncontrollable factors, internal controllable factors and external controllable factors were significantly related to communication behavior; internal controllable factors and regulatory behavior showed a significant positive correlation, and internal controllable factors and reward behavior showed a significant positive correlation; external uncontrollable unstable factors, internal uncontrollable factors and management behavior were not related; positive accident attribution can correct the deviation of management behavior to reduce the occurrence of accidents.