A Study On Social Responsibility Accounting Of JM Coal Company

As "The 13 th Five-year Plan" and five development ideas is putting forward,once again the sustainable development of coal enterprise problems become the focus of national attention,because it belongs to special industries,working at the unusual environment,in comparison with other enterprises,it needs to undertake an inestimable social responsibility.At the same time,The public requires it to disclose high quality social responsibility accounting information.But at present,the basis of the compilation of CSR report is different,and the specific format and content of the report are very different.Most companies in developing failed to good its social responsibility,and did not contain valid information of social responsibility information,so now is the time to tackle the social responsibility accounting information disclosure problems.In this paper,JM Coal Company is selected as the research object with high influence in China's coal industry.JM coal company was studied in detail by looking up relevant information.First,analysis the disclose data of JM coal company in recent years,calculate JM Coal Company 's comprehensive disclosure level ranking between coal industry,to master its disclosure of the status,it can be seen that JM coal company's social responsibility accounting information disclosure content is not sufficient,Perform less social responsibility etc.Secondly,through the correlation analysis,it is concluded that the main reason: Management does not pay attention to the disclosure of social responsibility accounting,the company did not establish a complete disclosure system,the supervision and management of social and public institutions is not enough,our country enterprise'society responsibility accounting theory system remain to be perfected,etc.Finally,From the perspective of enterprise itself,the author build a social responsibility accounting information disclosure system to the JM coal company,improve the JM coal company social responsibility accounting information disclose level,improve enterprise image,and enhance the competitiveness of the industry,eventually integrate the enterprise sustainable development into business model,create greater economic and social benefits,at the same time apply to the whole coal industry.