In 2017，the number of tourists arrivals from mainland China to Taiwan showed a cliff-type decline after falling back in 2016. However，tourism safety incidents in 2017 in Taiwan had increased significantly compared to 2016. The data showed that the number of accident disasters in 2017 was still the highest in all kinds of tourism safety incidents，and tourism traffic accidents were the most serious casualties among them；the time distribution was mainly in autumn and winter and the spatial distribution was not balanced；the number of public health incidents and the outbreak of infectious diseases had increased；the situation of operational safety accidents and social safety incidents had deteriorated. According to the theory of accident causality chain，the factors of tourism environment in Taiwan，the tourist behaviors and the interaction between them are the main causes of the incident. This article suggests that in 2018，the Taiwan authorities should continue to pay attention to and strive to improve Taiwan's tourism environment in the face of a recession in tourism and tourism，and strengthen cooperation between the two sides of the straits and attach great importance to the safety of life and property，including mainland tourists. What's more，in order to improve the tourism safety situation，the authorities should raise the self-safety consciousness and strengthen the safety education of tourists，and really try hard to solve the recurring tourism safety problems.