| Economic development has entered a new period,The community concerned about corporate social responsibility continues to rise,Enterprises as the main body of the social and economic development of their own social responsibility grow with each passing day,Only pay attention to the economic benefits of enterprises has been unable to meet the requirements of enterprises.The community in the evaluation of the enterprise is no longer just around its economic benefits,but more and more attention to corporate social responsibility,such as environmental protection,employee rights and interests,social contribution,etc.The coal industry due to the special attributes of the industry and work environment,play a more important than other sectors of social responsibility,and with frequent accidents and environmental pollution incidents,the coal enterprises to fulfill social responsibility has become the focus of attention of the public.In this context,the coal industry social responsibility accounting information disclosure of listed companies is analyzed,is conducive to promoting the rectification of the coal industry,for the national macro management of the coal industry to fulfill their social responsibility status to provide reference to promote the introduction of relevant laws and regulations and further improve,improve the social responsibility disclosure of accounting information the current situation of coal industry,and to contribute for the development of social responsibility accounting.On the basis of’ the theory of social responsibility accounting information disclosure,Take the situation of the S coal enterprises social responsibility accounting information disclosure as the breakthrough point,Using the method of literature research,normative analysis and case study method,the comprehensive use of text,tables and other forms of data,carries on the analysis from the perspective of stakeholders on the information disclosure of S coal enterprise social responsibility accounting,research the contents and methods of the disclosure.Collect the relevant data from 2013 to 2015,Probe into the problems existing in the process of disclosure,And further analysis of the causes of these problems,Finally,combined with the actual situation of S coal enterprises,the paper puts forward the countermeasures to improve the accounting information disclosure of’ the social responsibility of’ S coal enterprises,and provides a reference for improving the quality of social responsibility accounting information disclosure of S Coal Enterprises.In this paper,the research of S coal enterprise social responsibility accounting information disclosure is not only for the individual,but also for the improvement of the whole coal industry and the whole market.Therefore,it is very important to study the accounting information disclosure of social responsibility of S Coal Enterprises. |