我国煤炭行业上市公司社会责任会计信息披露分析

Study on Listed Companies of Coal Industry's Information Disclosure of Social Responsibility Accounting in China

近年来,我国煤炭行业引发的社会和环境等方面的问题受到了社会的广泛关注。由此,公众迫切需要了解该行业的社会责任履行状况,而其社会责任会计信息披露成为外界了解这一现状的有效途径,其透明性和全面性也是各企业不能回避的一个问题。文章选取2005～2009年在上海证券交易所和深圳证券交易所上市的21家煤炭行业公司为研究样本,试图通过对其社会责任会计信息披露的分析,了解我国煤炭行业社会责任会计信息披露的现状,并提出相应的建议。

Recently,great attention was paid to the social and environmental problems brought by coal industry in our country.Thereby,the public needs to know the industry＇s performance condition of the social responsibility urgently,and the information disclosure of corporate social responsibility accounting becomes the effective way to understand the situation to the outside world.Its transparency and comprehensiveness could not be evaded by all enterprises.The text selected 21 listed companies in coal industry as samples which came into the market during 2005~2009 in Shanghai Stock Exchange and Shenzhen Stock Exchange.Through the analysis of their social responsibility accounting information disclosure,the author tried to learn the coal industry＇s performance of social responsibility and come up with some suggestions.