How to deal with the accidental death of the party who constitutes a crime?

No longer pursue criminal responsibility.

Criminal procedure law

Article 15 In any of the following circumstances, criminal responsibility shall not be investigated, and if it has been investigated, the case shall be dismissed, or prosecution shall not be initiated, or the trial shall be terminated, or the case shall be declared innocent:

(a) if the circumstances are obviously minor and the harm is not great, it is not considered a crime;

(two) the crime has passed the limitation period;

(3) Being exempted from punishment by an amnesty order;

(4) Failing to tell or withdrawing a crime that should be dealt with only after being told according to the Criminal Law;

(5) The criminal suspect or defendant dies;

(six) other laws and regulations shall be exempted from criminal responsibility.