Understanding the operational logic of target assessment is crucial for enhancing work safety practices. Despite the widely recognized effectiveness of work safety target assessments, their operational mechanisms have not been thoroughly explored and lack empirical substantiation. This paper begins with an examination of the foundational principles of target assessment design, proposing that control and competition serve as the explanatory framework for governing the logic behind work safety target assessment quotas. Based on data from work safety quotas across 31 provinces (autonomous regions, municipalities) in mainland China, and complemented by macroeconomic data and individual characteristics of party and government leaders, this study concludes that target assessments structured around quotas control and competition substantially enhance the governance effectiveness of work safety. The interaction between control and competition in quotas management yields a notable substitution effect. The results of heterogeneity analysis indicate that political cycles and officials in critical promotion periods enhance the positive impact of quotas competition on the effectiveness of work safety governance. However, their influence on the relationship between governance control and work safety effectiveness is comparatively limited. Meanwhile, the method of underground coal mining amplifies the beneficial impacts of quotas control and competition on the effectiveness of work safety governance. This paper extends the theoretical framework of target assessment operations through the lens of quotas governance and offers empirical evidence supporting the governance logic of work safety target assessment quotas.