Research On The Social Responsibility Accounting Information Disclosure Of Zhengzhou Coal Industry & Electric Power Co.,Ltd

From social responsibility accounting information disclosure was proposed, it has obtained the unceasing development, and it closely contact with the continuous development of economy all around the world. In the management goal of enterprise is the pursuit of interests, more and more enterprises pay attention to the fulfillment of social responsibility accounting information disclosure at the same time. Social responsibility accounting information disclosure has become an inevitable development trend. Enterprise must be responsible to fulfill the social responsibility to lay the good foundation for the disclosure of social responsibility. Therefore the research on the actual situation of enterprise’s social responsibility accounting information disclosure could protect the legitimate rights and interests of enterprise employees, suppliers and consumers, and it is helpful for the government to strengthen macro-control, improve the credibility of enterprises, promote the sustainable development of enterprises and society. Zhengzhou Coal and Electricity Company stand for the first listed company in the key state-owned coal enterprises, is very influential in the field of the coal industry, at the same time, in the particularity of coal industry, the resource intensive enterprise take more burdens from the environment and the resources using than the general enterprises, based on the principle of liability ratio, Zhengzhou Coal and Electricity Company takes more social responsibilities. Therefore, the research of Zhengzhou Coal and Electricity Company social responsibility accounting information disclosure has a role model, it is necessary.At first, this paper adopt the method of theoretical research, the social responsibility accounting related content in detail, basic on this, adopt the method of case study and logical research, in order to find Zhengzhou Coal and Electricity Corporation social responsibility accounting information disclosure problems existing in the process, and explores the reasons for the existence of the problems. Then this paper combines with the actual situation of Zhengzhou Coal and Electricity Company, putting forward suitable suggestions for Zhengzhou Coal and Electricity Corporation social responsibility accounting information disclosure improvement measures, improve the quality of the social responsibility accounting information disclosure for Zhengzhou Coal Company as references. In this paper, the research on the Zhengzhou Coal and Electricity Corporation social responsibility accounting information disclosure is not just concern about itself, but also aiming to improve the coal industry and the market with a certain reference function, so the study of Zhengzhou Coal and Electricity Company has very important meaning.This paper is divided into the following six parts:The first part is introduction. It introduces the research background, purpose and significance of this paper, and expounds the research methods of this paper and the research framework.The second part is the relevant theories. It systematically introduces the related contents such as disclose contents, mode, principle, evaluation, verification and motivation of social responsibility accounting information disclosure, it laid a theoretical basis for the research of this paper.The third part is the present situation of Zhengzhou Coal and Electricity Corporation social responsibility accounting information disclosure. After introduces the basic situation of Zhengzhou Coal company, this paper carried on the detailed narration from the environment, form, content and evaluation of Zhengzhou Coal and Electricity Corporation social responsibility accounting information disclosure, it provides material sources from finding the problems existing in the social responsibility accounting information disclosure of Zhengzhou Coal Company.The fourth part is the problems in Zhengzhou Coal and Electricity Corporation social responsibility accounting information disclosure. Combine with the evaluations of Zhengzhou Coal Company social responsibility accounting information disclosure, this paper finds the problems such as the lack of integrity to tease out its disclosure, disclosure of information availability is relatively low, the disclosure mode is not sound, lack of specialized management and do not have complete disclosure system and so on.The fifth part is the analysis of Zhengzhou Coal Company social responsibility accounting information disclosure problems. This paper analyzes five aspects of the problems in Zhengzhou Coal of the corporate social responsibility accounting information disclosure in detail such as the lack of consciousness in social responsibility disclosure, the accounting personnel professional quality co., LTD., the high cost of disclosure, supervision strength is not strong and the lack of corresponding laws and regulations and standard specifications.The sixth part is based on the research of Zhengzhou Coal Company social responsibility accounting information disclosure, brings out some Suggestions of the process.