Research On The Quality Evaluation Of Safety Accounting Information Disclosure In Coal Enterprises

As an important basic industry of the national economy,the coal industry supports the rapid development of the social economy.However,due to the complex natural occurrence conditions of coal seams,the difficulty of mining and the weak safety foundation,the safety production situation is still severe.The frequent occurrence of production safety accidents has seriously damaged the life and health of workers,and has also attracted widespread attention from all walks of life.In order to prevent and contain accidents,the state has successively promulgated a series of laws and regulations,continuously and deeply promoted the standardization of safety production in coal enterprises,and developed and promoted new technologies.Some progress has been made in the safety production of coal enterprises,but a fundamental improvement has not yet been achieved.At the same time,the public is paying more and more attention to the safety production of coal enterprises,and stakeholders can understand the safety production situation of enterprises through the disclosure of safety accounting information.However,the overall situation of safety accounting information disclosure of my country’s coal enterprises is poor,the content is incomplete,and the comparability is low,which leads to aggravation of information asymmetry,which is not conducive to stakeholders’ understanding and supervision of the safety production status of enterprises,and affects investors’ judgment and decision-making.to be troubled.In addition,due to the lack of constraints from stakeholders,coal enterprises are prone to one-sided pursuit of economic interests,ignoring corporate social responsibilities,and despising safe production,leading to adverse consequences.Therefore,this paper mainly aims at the coal industry and comprehensively evaluates the quality of corporate safety accounting information disclosure.Firstly,the method and content of disclosure of safety accounting information of coal enterprises are counted,and the main problems existing in the disclosure are found out through comparative analysis,and the reasons for these problems are analyzed;With reference to relevant research and laws and regulations,build a quality evaluation system for safety accounting information disclosure for coal enterprises,determine the weight of each indicator,and establish a quality evaluation model for safety accounting information disclosure in coal enterprises;finally,apply this system to measure China Coal Energy’s safety accounting information Disclosure of quality,analysis of its quality evaluation results.This paper put forward suggestions from three aspects of government,society and enterprises,and then improves the quality of safety accounting information disclosure of coal enterprises.The results show that:the content of safety accounting information disclosure of coal enterprises is mainly affected by the policies issued by the state,and has a strong policy orientation;the disclosed currency measurement information is less and the reasons for the changes are not specified,the disclosure content is relatively one-sided and seldom discloses negative information.There is a lot of information and lack of substantive content,and the authenticity of the information in the social responsibility report needs to be discussed;China Coal Energy’s safety accounting information disclosure also has the above problems,and the overall quality of its disclosure quality is declining,but its social responsibility report has certain reference.