The definition and function of epidemiological investigation report on food safety accident is described and its impact on the business behavior, civil liability, administrative responsibility, and criminal responsibility of food producers, marketers, supervisory and management department is presented. It suggests that center for disease prevention and control should give attention to timeliness, authenticity, accuracy, normalization of epidemiological investigation report on food safety accidents and cases. The purpose is to avoid accountability on investigation of food safety accidents and ensure the epidemiological investigation report not been challenged in legal proceedings as evidence.