擁有正面、積極的安全文化，是組織持續精進安全管理的重要關鍵，也是組織績效持續進步的主要動力。目前安全事件率已控制在一定的水準之內，也處於安全高原期而難以再突破，未來安全管理的方向應朝組織因素及安全績效方面努力。如何在安全方面持續改善，進一步提高安全水平的關鍵在於企業的安全文化，從根本上改善安全狀況，樹立企業良好的安全文化。塑造優質正向的企業安全文化能與SMS相得益彰，而且有相輔相成的效果。組織要達成其安全目標，須由二個系統的相互配合。

An organization with active safety culture can be considered as the heart that is vital to the continuing success of a Safety Management System (SMS). Also it gives the dynamic energy needed to enable continuous improvement of the overall performance of the system. The incident/accident event rate has to be controlled at a certain level and is difficult to break through the plateau. Future efforts should be directed toward organizational factors and safety performance. In order to radically improve the level of safety performance, a good safety culture is a key factor. A positive safety culture and SMS are complementary to each other. For an organization to achieve its safety objectives, it is subject to coordination by both safety culture and SMS.