依照《生产安全事故报告和调查处理条例》的规定,事故调查组应当提交事故调查报告,有关人民政府应当作出事故处理批复。这是在事故调查阶段和事故处理阶段形成的重要法律文书。确认调查调查报告和事故处理批复的法律属性,对于查明事故原因、认定事故性质、分清事故责任、实施责任追究,减少行政复议和行政诉讼,具有重要意义。 Accordance with the “Production Safety Accident Report and Investigation Regulations” provisions, accident investigation team shall submit an accident investigation report, the relevant people's government shall make a written reply to the accident. This is an important legal instrument formed during the accident investigation phase and the incident handling phase. Confirming the legal attributes of investigation and investigation reports and handling of accidents is of great significance for identifying the cause of the accident, identifying the nature of the accident, clarifying the liability for the accident, and investigating the responsibility, and reducing administrative reconsideration and administrative litigation.