Study On The Quality Of Mining Listed Corporates Social Responsibility Accounting Disclosure

Coal energy is an important foundation of national economy and social development.At present,the maj or new strategy of "four revolutions and one cooperation" of the country lists the coal energy revolution as a key field,so its status is unprecedented.Most coal enterprises have the characteristics of high risk,complex structure,large volume of resources,high pollution and many social contradictions,which urgently require coal enterprises to take employee welfare,safety in production,social security,environmental management,community maintenance and so on as their own responsibility.In view of this,this paper takes China’s coal listed companies as an example to study and investigate the improvement measures to improve the quality of social responsibility accounting information disclosure of coal enterprises in order to promote the research and development of social responsibility theory in coal industry.First of all,this paper systematically studies and combs the basic concepts of social responsibility,accounting information disclosure,social responsibility accounting information disclosure and the principles,contents,methods and measures of coal corporate social responsibility accounting information disclosure,puts forward the basic theory involved in this paper,and on the basis of this theory,briefly analyzes the current situation of coal listed enterprises and social responsibility performance,studies and analyzes the current situation of coal listed enterprises form of accounting information disclosure is not uniform,the content of accounting information disclosure is not comprehensive,and the ability to fulfill social responsibility is low),And analyze and summarize the internal and-external causes of the problem.Combining with the social responsibility accounting disclosure scoring system,using multiple linear regression analysis theory,using the quality scoring index of social responsibility accounting information disclosure as dependent variable,using profitability,solvency,operating ability,earnings per share,undistributed profits per share and cash paid to and for employees as independent variables,using enterprise size,growth ability,operating cash flow per share as control variables,The empirical results show that the five factors of profitability,solvency,operating ability and earnings per share,undistributed profit per share have a significant positive correlation to the quality of social responsibility accounting information disclosure of coal enterprises,and the cash paid to employees and employees has no significant impact on them.Based on the conclusion of empirical research,this paper further from strengthening the awareness of social responsibility disclosure,the establishment of social responsibility accounting information disclosure organization into the law,improve the social responsibility accounting evaluation system,formulate social responsibility information disclosure related laws and regulations,improve the internal governance structure of China’s coal listed enterprises put forward suggestions.