Abstract: This paper examines the impact of government regulation on the enforcement of corporate safety regulations through the empirical research method of questionnaire by collecting data on construction industry migrant workers， and focuses on the mediating effect of the degree of accident accountability and the degree of accountability implementation. The results show that the government regulatory capacity has a significant positive impact on the implementation of corporate safety regulations. The degree of accident accountability and the degree of accountability implementation have significant positive effects on the degree of corporate safety regulations implementation. The degree of accident accountability and the degree of accountability implementation play a complete mediating role in the positive influence of government regulation ability on the degree of corporate safety regulation implementation. The relevant results have， to some extent， made up for the deficiency of the empirical research in the existing literature and inspired new research directions.

Key words: migrant workers, occupational safety, government regulatory capacity, safety regulations enforcement, accident accountability