The Design Of Corporate Social Responsibility Evaluation Index System Of Coal Enterprise

Since the reform and development,China's economic develops rapidly,and at the same time,more and more social problems also gradually highlights,people are paying attention to economic wealth creation,at the time also paying more attention to the status of the enterprises' fulfilling social responsibility.Coal enterprises have special status in China's economic development,they're not only economic organizations,for the purpose of profit,as well as social organizations,to fulfill the social responsibility.At the end of 2006 central economic work conference explicitly pointed out: " to guide enterprises to set up the modern management idea,to assume social responsibility";Starting in 2007,the State-owned assets supervision and administration commission,the China banking regulatory commission,the ministry of commerce,the labor union,Shanghai stock exchange,Shenzhen stock exchange and other departments issued a separate management method for the administration of social responsibility;Issued by the state-owned assets supervision and administration commission of the state council at the beginning of 2008,the guidance of the central enterprises to fulfill social responsibility,for the general enterprises to understand and to carry out social responsibility,provides a theoretical method and action guide.Coal enterprises have special status in the national economy development of our country,laws and regulations,and the development of coal enterprise itself requires coal enterprises to fulfill social responsibility.In recent years,all kinds of enterprises release social responsibility report.But this report is limited to text expression,just doing some positive expression of the enterprise,for the basic accounting information of the corporate social responsibility accounting disclosed rarely.This situation makes many stakeholders cannot understand the necessary information about the corporate social responsibility,also is unable to make the enterprise clear how to perform the necessity of social responsibility.And there are different characteristics of different industries,social responsibility report way,information,and evaluation index will also be different.Therefore,it is necessary in view of the characteristics of coal enterprises,to design a set of suitable evaluation index system of social responsibility.In this paper,combing the ideas of the domestic and foreign scholars on corporate social responsibility and evaluation,to carry out the study of coal enterprise social responsibility evaluation combined with the theoretical basis of socialresponsibility.First,make it clear that what coal enterprises should disclose the social responsibility.Then,to design evaluation index system of coal enterprises society responsibility considering the characteristics of coal enterprises,Including 7 layers structure,a total of 27 specific indicators.Finally,to empower and to score the indicators,to evaluate the coal enterprises to fulfill social responsibility using the fuzzy comprehensive evaluation method.The last part in the paper,it discusses the evaluation of coal enterprises to fulfill social responsibility and promoting mechanism,mainly from the internal mechanism and external mechanism.It has important significance,helps enterprises to grasp the connotation of the social responsibility scientifically,comprehensively and accurately,guides and standardizes enterprise to fulfill social responsibility.