In the harmful accident of student, the school which are the liability subject should have subjective offence and act against objectively legal liability to the student. In accordance with the provisions of existing laws and regulations, the object of compensation is usually schools, teachers or the third people. Suppose that the school and teachers bear the responsibility of compensation, will increase the sports activities of the school and teachers' pressure, hindered the healthy development of school sports activities. If harm indemnity against the third party, the right people can get compensation, the third people affected by their own economic conditions and other factors. How to learn from foreign experience in the transfer of risk, the existing compensation duty subject to insurance companies, sports injuries compensation fund situation, is conducive to the timely rescue, is conducive to the normal development of physical activities.