Accounting Information Disclosure Of Listed Coal Companies Social Responsibility

With the development of social economy and human civilization, enterprises who only focus on economic benefit can not be what people require. All circles in the society begin starting to care about enterprise public responsibility, especially in addition to economic benefit, such as its responsibilities in ecologic environment, human resource, social welfare and so on. Coal industry, because of its particularity in industry attribute and working environment, undertakes more responsibilities than the common enterprises. Especially the mine accident and environmental pollution incidents in recent years, let the fulfillment of social responsibility be the focus of a coal company. In such a condition, this paper makes a study of the information disclosure by social responsibility accounting in the public coal companies in order to improve the information disclosure condition and make a contribution to the development of social responsibility accounting.Firstly, on basis of the research condition of information disclosure by social responsibility accounting at home and abroad and related theory, the author described the features of the coal sector's social reasonability and its actual social reasonability, set twenty-one public coal companies as the samples and analysed their social responsibility disclosure condition. Secondly, the author built up an information disclosure system of the social responsibility accounting for Chinese coal companies. Then, the author followed the index in the information disclosure system in public coal companies and analysed the public coal companies'information disclosure condition and fulfillment condition which published their independent social responsibility papers in 2009.The study shows that the condition of social responsibility accounting information disclosure for listed companies in Chinese coal industry has been improved in, but there are still many defects. The main problem is the information lacks systematicness comprehensiveness and normative, especially that related to the responsibilities in human resource and ecology. The information based on accounting is insufficient as well. The disclosure system is practical, combined social responsibility accounting performance information with its interpretation. It is beneficial to impove the present situation of listed companies'social responsibility development status of Chinese coal industry and corresponds to the developmental stage of corporate social responsibility in China.