This paper is to investigate the employees' corresponding types and casual analysis. It proposes the legal and practical measures for improvement of Industrial Accident Compensation Insurance's usability. The results from the empirical analysis indicate that (1) 91.4 percent of the respondents feel the necessity of Industrial Accident Compensation Insurance, (2) 67.4 percent of the respondents perceive that Industrial Accident Compensation Insurance is useful, (3) employers’ perceptions of the specific items of Industrial Accident Compensation Insurance appears to be low. (4) 35.9 percent of the respondents deal with industrial accidents through other ways such as health insurance and car insurance. The study ends with discussion of the findings and provides several theoretical and managerial implications and recommendations for future research and applications.