The effort to secure the aviation safety in each country of the world including our country, is one step more strengthening. For one of this effort, some advanced countries in aviation safety are operating the aviation incident reporting system, and in our country the aviation incident reporting system; Korea confidential incident reporting system is operated on Jan. 1. 2000. This article is introducing for those theoretical, politics and operational backgrounds of the aviation incident reporting system, foreign countries aviation incident reporting systems and our aviation incident reporting system including those status of reporting, and analysis.