Coal Enterprise Social Responsibility Report System Design

This paper describes the concept and advancement of research on the enterprises community responsibility report, and analysis the present situation and the main problems of coal enterprises community responsibility report, and constucts the framework of coal enterprises community responsibility report system. Basic on the framework,and as anyuan corporation for the actual object of investigation,analysis the enterprises community responsibility report of XX coal company corporation,and draw some useful conclusions.This paper is to improve corporate social responsibility report in China on the basis of the theory of the subject, combined with domestic and international newest research results, proposed the establishment of a complete set of enterprise society responsibility accounting report system. Combined with the background, elaborated its theory significance and the practice significance, reviews the research achievements at home and abroad, and proposes the research ideas and methods.According to our country coal enterprise social responsibility status and the main existing problems, elaborates the present our country coal at present status of corporate social responsibility, Then from the protection of the environment, waste of resources, staff development, production safety are discussed corporate social responsibility accounting in coal enterprise social responsibility report in four aspects. Overview of the coal enterprise social responsibility report, and further introduces the coal report of enterprise society responsibility concept, and the historical background and the pattern of social responsibility report,list China’s coal enterprises social responsibility report status.Combined with coal industry specific characteristics of social responsibility report system to optimize the design, so that it can reflect the coal enterprise’s social responsibility better.Design the coal enterprise social responsibility report system of China, first elaborated the coal enterprise society responsibility accounting statements,Including the social responsibility of the enterprise balance sheet, profit statement of corporate social responsibility and social responsibility of the enterprise cash flow statement,Then discussed the coal business enterprise society responsibility analysis table, finally describes the coal enterprise society responsibility accounting statements and the third party independent auditing.Take XX coal company as an example, analysis the coal industry corporate social responsibility disclosure system case.With my current coal enterprises social responsibility report disclosure system contrast analysis, disclosure the system improvement further than the present disclosure system.Research on establishment of coal enterprise society responsibility accounting report system of social responsibility accounting development is an important content, but also a continuous improvement process.The author believed that, with the continuous development of society, people’s increasing awareness of social responsibility, social responsibility accounting research is unceasingly thorough, the establishment and improvement of coal enterprise society responsibility accounting report system goal can be achieved.