Accounting And Analysis Of Social Responsibility Cost Of Xishan Coal And Power Company

In the end,what aspects should the social responsibility of coal power enterprises be fulfilled? Why are these social responsibilities to be fulfilled? Who has the responsibility to carry out these responsibilities? Whether the performance of these responsibilities is enforced by the laws and regulations or by the enterprise according to its own situation? How to confirm,measure and analyze? The research of the social responsibility cost of the coal-electric enterprise is essential.The research of the social responsibility cost of the coal-electric enterprises is related to the sustainable development of the coal-electric enterprises,and at the same time,the development of the whole society is also affected.At present,the research on the social responsibility cost of the coal-electric enterprises is not enough,in order to clarify the existing problems in the cost accounting of the social responsibility of the current coal-electric enterprises,the concept of the social responsibility cost of the coal-electric enterprises is clarified,a set of cost accounting and analysis systems for the social responsibility of the coal-electric enterprises are constructed,This paper studies the methods of literature reading,case analysis,field survey and so on.This is not only of theory significance,but also has some practical significance.This paper is divided into five chapters: the first chapter,introduction: this part mainly expounds the research background,purpose,significance,points out the research direction of this paper,and draws the technical route of this paper.The second chapter,the theoretical basis: mainly explains the basis of the division of social responsibility cost,the theoretical basis of social responsibility cost accounting,and the theoretical basis of social responsibility cost analysis.The third chapter,the necessity and feasibility of social responsibility cost accounting and analysis of Xishan Coal and Power Enterprises: a brief introduction to Xishan Coal and Power Enterprises.Then it points out the necessity and feasibility of constructing the social responsibility cost accounting and analysis system of coal power enterprises.Fourth Chapter,the construction of social responsibility cost accounting and analysis system of Xishan coal power enterprise: it is divided into seven parts,the first is the principle of constructing the social responsibility cost accounting and analysis system of coal power enterprise,the second is the definition of the concept of social responsibility cost of coal power enterprise,and then the social responsibility cost of each item is confirmed,measured,recorded and reported.Finally,how to analyze the socialresponsibility cost of coal and power enterprises.The fifth chapter,the accounting and analysis of the social responsibility cost of Xishan coal power enterprise: the social responsibility cost borne by Xishan coal power plant from 2014 to 2018 is analyzed,and the existing problems of Xishan coal power plant are put forward and the relative ones are given.The recommendations that should be made.The innovation of this paper is that the concept of social responsibility cost is redefined.Compared with other studies,it not only pays attention to the obligations that enterprises need to perform by law,but also includes the responsibility of enterprises to perform voluntarily.Three new accounting subjects,"social responsibility cost","social benefit" and "social contribution",have been added to confirm the social responsibility cost of coal power enterprises.The classification of social responsibility cost of coal and power enterprises is refined.The social responsibility cost of coal enterprise is divided into six categories: safety responsibility cost,laborer responsibility cost,environmental responsibility cost,energy responsibility cost,charity responsibility cost and tax responsibility cost.