Study On Financial Evaluation Of Coal Enterprises Social Responsibility

Coal industry is a high risk, high pollution and high damage industry,gas explosion,mine subsidence, waste of resources, environmental pollution and a series of problemscause people pay enough attention to coal enterprises social responsibility.The main purpose of this paper is constructing of China's coal enterprises socialresponsibility evaluation index system,optimizing evaluation model, make evaluationresult more scientific.Contraposing the characteristics of coal enterprice societyresponsibility, choicing the evaluation method by comparison, using combinationweighting method on evaluation indexes, and applying the method of grey correlativeanalysis comprehensive evaluation.First, this paper drawed lessons from the domestic and foreign research on CSRtheory, cleared the content of CSR, defined the concept of coal enterprise socialresponsibility financial, analyzed the basis of CSR financial evaluation.Second, this paper divided into six aspects analyzing the present situation of coalenterprise social responsibility: exploitation of resources, ecological environment,production safety, staff development, technology innovation and economic development.Contraposing the characteristics of coal enterprice, Selected the representative, operablemeasures, and established a set of comprehensive evaluation index system.Thirdly, this paper analyzed the existing evaluating model of CSR, selected the greycorrelation model for this paper research in the final, used combination weighting methodwhich is analytic hierarchy process combining with the variation coefficient method tocalculate the weights of evaluation indexes. Evaluation of the5listed coal enterprisessocial performance by the model,and the evaluation results indicate that, the index systemand evaluation model is scientific and reasonable, in favor of evaluating the coal enterprisesocial responsibility performance.Finally, according to empirical research and the CSR performance of our country,proposed some relevant suggestions and countermeasures, such as speeding up the social responsibility accounting research and development, improving the relevant legislationand promoting social responsibility investment.