Empirical Study On The Factors Influencing The Level Of Accounting In Formation Disclosure Of The Social Responsibility Of Coal Enterprises

Coal is my country's basic energy and the cornerstone of my country's energy security.With the economic development,the society's demand for coal resources is increasing.In 2019,the national coal output is 3.85 billion tons,an increase of about 4.8%over the previous year.The coal industry has made important contributions in promoting social and economic development,but there are also many problems in the development of coal enterprises.Due to the special industry attributes and working environment,the coal industry bears a heavier social responsibility than other industries.With the occurrence of mining accidents and environmental pollution incidents,people began to pay attention to the disclosure of social responsibility accounting information in the coal industry.The level of disclosure of social responsibility accounting information of coal enterprises in my country is uneven.This paper studies the influencing factors of the level of disclosure of social responsibility accounting information of coal enterprises in order to improve the level of disclosure of social responsibility accounting information of coal enterprises.The thesis first summarizes the relevant research at home and abroad,analyzes the status quo and existing problems of China's coal enterprises' social responsibility performance and their accounting information disclosure level;constructs a coal enterprise's social responsibility accounting information disclosure level evaluation index system,and determines The measurement results in an evaluation index;theoretically,the internal and external factors affecting the disclosure level of social responsibility accounting information of coal enterprises are analyzed,On this basis,27 listed companies in the coal industry were selected as the research sample,using their 2013-2018 data,and the results of the coal company's social responsibility accounting information disclosure level as the interpreted variables,with growth capacity,and operation Six influencing factors,such as capability,operating performance,financial risk,and shareholding ratio of the largest shareholder,were used as explanatory variables,and the size of the company and the size of the board of directors were used as control variables to conduct empirical research on the influencing factors of the disclosure level of social responsibility accounting information of coal enterprises;The statistical software STATA 16.0 carried out descriptive statistical analysis,correlation analysis,multiple linear regression analysis,and multiple collinearity detection;the research conclusions showed that:growth capacity,operating capacity,operating performance are all related to the disclosure level of coal enterprises'social responsibility accounting information There is a significant positive correlation;there is a significant negative correlation between financial risk and the shareholding ratio of the largest shareholder and the disclosure level of coal enterprises' social responsibility accounting information.Finally,it proposes countermeasures to improve the disclosure level of social responsibility accounting information of coal enterprises from three levels of government,society and enterprise.This paper's research on the influencing factors of coal enterprise social responsibility accounting information disclosure will help improve the coal enterprise's social responsibility accounting information disclosure level,and hope to promote the healthy development of the industry through the self-discipline of coal enterprises and the strengthening of social supervision.It can also provide a certain reference for the country's macro-control.