Research On The Social Responsibility Accounting Information Disclosure Evaluation Of Xishan Coal And Electricity Power Co.,Ltd.

Along with the rapid development of global technology and economy,the 13-th Five-year Plan has arrived at a critical juncture and the 14-th Five-year Plan is within our reach.The coal industry,as the top priority of national industries,focusing on economic benefits only has turned into a thing of the past.Coordinating and unifying economic development,social governance,ecological environment,comprehensively deepening reform and other projects become a noticed topic of public concern.In view of the above,the research on the disclosure of the social responsibility accounting information about coal industry enterprises is conducive to the targeted improvement of the existing problem in the coal industry and provides a case reference for management and supervision of the coal industry's performance of social responsibility.In addition to it,it can also contribute to the promulgation and perfection of related laws and regulations,the improvement of the whole quality level of social responsibility accounting information disclosure in the coal industry and promote development of social responsibility accounting in China.The thesis takes Xishan Coal and Electricity as an example,by means of perfecting the corporate social responsibility accounting information disclosure system of enterprise,its main objective is to increase the economic efficiency of enterprises,explore the shortcomings and omissions in the social responsibility accounting information disclosure of Xishan Coal and Electricity and analyze the causes and propose improvement measures.First,by collecting and sorting out the content data of the 2015-2019 annual financial reports,the CSR reports and official website channels,the research synthesizes the application of literature research methods,content analysis methods and index methods and takes the forms of words,graphs,data and so on to conduct analytical research from eight aspects to explore the form and content of its disclosure.After that,we will construct a characteristic social responsibility accounting information disclosure evaluation system based on the overall disclosure level of the coal industry so as to extend the further analysis the overall level of Xishan Coal and Electricity.In the process of social responsibility accounting information disclosure,it discovers numerous existing problems of the company,such as simplistic standards,delayed information disclosure,lacking in comparability and credibility,written form only,less quantitative information,deletion of negative information disclosure and without third-party verification,etc,to probe into its causes.Finally,based on the research results,it puts forward a proposal to strengthen the importance of corporate management and employees on CSR accounting information disclosure,train accountants to enhance professional comprehensive quality,promote the social responsibility accounting evaluation system with industry characteristics and corporate characteristics,and step up social responsibility reporting Improvement measures such as internal and external supervision.The thesis hopes to improve the social responsibility accounting information disclosure evaluation system of Xishan Coal and Electricity from the perspective of enterprises,and focus on improving the social responsibility accounting information disclosure system of the entire industry and therefore to create greater benefits for the country,society,and enterprises.The thesis includes 9 pictures,23 tables,and 62 references.