Research On The Disclosure Of The Accounting Information Of The Social Responsibility Of The Shaanxi-Coal Group

Under the influence of the international background of "sustainable development",the traditional economic view of "shareholder-centered theory" has been questioned more and more,and "corporate social responsibility(CSR)" based on the triple surplus theory has emerged.There is a certain relationship between corporate social responsibility and sustainable development.The purpose of this paper is to construct a set of scientific and targeted evaluation index system for social responsibility accounting information of Shaanxi Coal Group,so as to put forward measures to optimize the quality of corporate social responsibility accounting information disclosure and enhance corporate value.Starting from the background of coal industry,this paper analyses the disclosure of social responsibility accounting information of Shaanxi Coal Group based on stakeholders and triple earnings theory,and studies the form and content of disclosure.By carefully reviewing the social responsibility reports published by the Group from2014 to 2017,we find that there are mainly the following problems in the process of disclosure: first,the form of disclosure is single.Secondly,the quantitative information is insufficient.Thirdly,the lack of comparability of information.Fourthly,the negative information disclosure is insufficient.And further analysis of the causes of these problems,in order to understand the true level of CSR disclosure of Shaanxi Coal Group,and collate and analyze the overall situation of CSR disclosure of A-share listed companies and A-share coal industry in 2017.Combined with the characteristics of Shaanxi Coal Group and the nature of coal industry,based on the triple earnings theory and traditional accounting methods,a set of accounting evaluation indicators is constructed for Shaanxi Coal Group,which conforms to the characteristics of its own industry development,respectively,from the economic,social and environmental perspectives.Finally,the paper puts forward some optimization measures to solve the problems existing in the social responsibility accounting information disclosure of Shaanxi Coal Group,which can provide reference for improving the level of information disclosure of Shaanxi Coal Group.In the hope of providing some valuable reference opinions for the whole coal industry social responsibility accounting information disclosure research.