The subject of the crime of concealing or report deceitfully about an accident is the persons who have the responsibility to report the accident.In practice,the subject of the crime is the chief person in charge of the production and operation units,the person responsible for the production and operation safety as well as other persons who have the duties of organizing,directing,supervising or managing the production and operation safety.The time element of the crime is after the accident,the actus reus element of it is not reporting or lying about the accident and the element of consequence is delaying the rescue and the circumstances of the crime is serious.The mens rea element of the crime is intention,and generally indirect intention.