The establishment of safety management system is of great significance to improve safety management of state-owned enterprises. In order to provide some help for state-owned enterprises to establish a safety management system, the shortcomings of state-owned enterprises in safety management are summarized and a general behavior paradigm of establishment of a safety management system from the enterprise level is put forward based on literature research. Besides, the key elements of safety management system are discussed by fuzzy Borda number analytical method based on the grille, and the results show that when setting up the key elements of the safety management system, enterprises should pay more attention to objectives and policies, risk control, emergency management, institutions and responsibilities, laws, regulations and standards, occupational health, performance evaluation, interested parties, check and correct, management review, education and training, on-site management, accident management, leadership and commitment, system support and continuous improvement.