A Study On Social Responsibility Accounting Of Shaanxi Coal And Chemical Industry Group Co.,Ltd

China is the world's largest coal producing and consuming country.As the pillarindustry of the national economy,coal enterprises have provided huge energy support for China's economic development.But the problem of environmental pollution,resource damage,the unqualified product,production safety accidents emerging reflects that in the process of pursuiting maximum profit,the coal enterprises' performance in the aspect of bearing social responsibility is not good.Therefore,stakeholder requirements of coal enterprises to undertake the social responsibility is more and more high.corporate social responsibility report is the main media through which the stakeholders can understand the situation that the coal enterprises corporate social responsibility,but stakeholders think social responsibility report enterprise published did not play its due role,and this indicates that the coal enterprises have problems in the disclosure of social information has become the urgent matter.In the first place,in order to understand shortcomings in the persent study and find the author' cut-in point of the study,this paper summarizes the domestic and foreign scholars' research achievements on the social responsibility accounting information disclosure.Secondly,this paper expounds related theories about corporate social responsibility information disclosure,and selects the stakeholder theory as the theoretical support.Thirdly,In order to apply theory to practice,this paper selects Shaanxi Coal and Chemical Industry Group Co.,Ltd which is the representative enterprise of the coal industry as the research object.Through a careful analysis of the company social responsibility report from 2010 to 2014,the author have a general understanding of the situation and deficiencies about its social responsibility information disclosure.Then,the author designed a questionnaire and sent them to various stakeholders.Finally,the author combined the questionnaire investigation with the on-the-spot investigation and interview to proveinadequate,and then analyzed the causes of the problems from the aspect of enterprise and proposed targeted solutions.