Abstract: It is the first time in 2021 when the newly implemented Law of the People’s Republic of China on the Production Safety stipulates that "it is necessary to establish and improve the safety production responsibility system of all employees". Analyses are performed on the necessity and urgency for enterprises to establish and improve the safety production responsibility system of all employees, the legal nature and legal content of the enterprise safety production responsibility system of all employees, how to build the enterprise safety production responsibility system of all employees and the illegal responsibility of the system, so as to offer reference for enterprises to build the safety production responsibility system of all employees in accordance with the safety production law.