Research On The Social Responsibility Accounting Information Disclosure Of Listed Corporation In The Coal Industry

In recent years,the rapid development of economy in our country are also continuously Improve the degree of civilization,society has obtained great achievement,at the same time,we also gradually realize enterprise can be particular about corporate social responsibility fulfillment degree,such as enterpris'e in the employee's responsibility,environmental protection,for the government's responsibility,the importance of social welfare,etc.Coal power in our country,the coal resources reserves big.the quality and all kinds.Since the founding of new China,although coal enterprises made outstanding contributions to the high-speed development of our country,but its for the destruction of the environment,waste of resources,the threat of the people's health is also visible,also make the form of excessive dependence on coal in our country.Coal industry such as high pollution of the energy industry,is shouldering the heavy corporate social responsibility,combined with the recent environmental destruction of mining frequent its about social responsibility information disclosure is the focus of attention,as the research background,in this paper,the coal industry social responsibility accounting information disclosure of listed companies in this study,aims to improve the present situation of the coal enterprise social responsibility accounting information disclosure,and make contributions to the development ofsocial responsibility accounting.Based on the social responsibility accounting information disclosure of listed company of coal industry in China to discuss the theme,the system studied the basic theory of corporate environmental responsibility,the basic theory of corporate social responsibility accounting information disclosure,the responsibility to ensure the coal enterprise environment accounting information disclosure problems,and aimed at the problems put forward the perfect responsibility accounting information disclosure of listed company of coal industry practical countermeasures.Full text is divided into seven chapters:the first chapter elaborated this article selected topic background,research purpose and significance,research status at home and abroad and review,research contents and research methods;The second chapter reviewed the sustainable development theory,stakeholder theory,signal theory and corporate social responsibility accounting information disclosure defined in the related basic theory;The third chapter analyzes the social responsibility accounting information disclosure of listed company of coal industry present situation,problem and cause analysis:The fourth chapter analyzes the foreign corporate social responsibility accounting infonnation disclosure and enlightenment on the class information disclosure in our country.The fifth chapter in view of the problem put forward to improve the coal enterprise social responsibility accounting information disclosure,should strengthen the social responsibility accounting information disclosure rule of law construction;Actively carry out social responsibility accounting information disclosure of coal industry;Improve business related personnel quality and ability;Constantly improve the system of enterprise external supervision system and the third party inspection etc.Corresponding countermeasures;Sixth chapter is case analysis,the coal industry leading enterprises in Datong coal group as the study object,analyzes its contents and existing problems,draw inspiration.Chapter vii is the insufficient research conclusion,and prospected,grasp it is concluded that the coal industry of social responsibility accounting information disclosure of listed company's basic conclusion.