The COVID-19 pandemic in 2020 is a global public health event. This pandemic has dealt a heavy blow to China’s tourism and accommodation industry and has increased the complexity of the causes of emergency safety incidents in the tourism and accommodation industry. From the perspective of event types，safety emergencies in the tourism and accommodation industry mainly include four major categories：accidents，disasters，social security incidents，public health incidents and natural disasters. The characteristics of safety emergencies in the tourism accommodation industry in China are mainly manifested as the following：the occurrence time mainly concentrated after March，the type and structure of accidents have changed significantly，conventional safety factors occupy a major position，and the proportion of unconventional and unsafe factors has increased.