【作者】 李洁；

【导师】 朱学义；

【作者基本信息】 中国矿业大学 ， 会计学， 2014， 硕士

【摘要】 我国是煤炭资源生产和消费大国，煤炭资源在我国经济发展中有着重要的地位。然而，由于煤炭资源的不可再生性和易燃易爆性，煤炭企业在运营中存在着较大的环境风险和安全风险，加之近年来频发的煤炭事故，煤炭企业社会责任的履行显得尤为重要。因此，建立一套煤炭企业履行社会责任的绩效评价体系势在必行。基于这一背景，论文构建了一套煤炭企业社会责任绩效评价体系。该体系为煤炭企业提高社会责任绩效水平、更好的履行社会责任提供参考，以顺应构建社会主义和谐社会，建立全面协调可持续的发展观的需要。论文在总结国内外研究现状和相关理论的基础上，结合煤炭行业的特殊性并综合考虑各种影响因素，构建了我国煤炭行业社会责任绩效评价的指标体系。该体系把煤炭企业社会责任分为安全责任、可持续发展责任、环境责任和法律责任四个一级评价维度。其中，安全责任分为产品安全和员工安全，可持续发展责任分为技术创新和社区发展，环境责任分为环境保护和资源利用以及法律责任7个二级评价维度。二级评价维度又具体细分为32个可测度的具体指标，这些指标中既有定性指标也有定量指标。论文按照已构建的指标框架，以2012年单独披露社会责任报告的18家煤炭上市公司为研究对象，最终筛选出29个指标进行社会责任绩效评价。论文运用灰色关联模型计算出各个参评企业的灰色关联度，进而用灰色关联度确定权重，计算出各个参评企业社会责任履行情况的综合评价值。在18个煤炭上市公司中，冀中能源的社会责任绩效最好，上海能源最差。接着，文章按各个指标的灰色关联度排序，得出对煤炭企业社会责任绩效影响重要的指标，排名前六位的指标分别是煤矸石综合利用率、社会贡献率、回采率、排污种类数、节约能源种类数和矿区塌陷赔偿费支付率。可见，提高煤矸石综合利用率对煤炭企业改善社会责任绩效尤为重要。论文对研究成果进行总结并从政府和企业两个角度提出相关建议，调整企业关注的重点。更多还原

【Abstract】 The production and consumption of coal in our country is great and the coalresources have an important position in the development of our country’s economy.However, the coal resources are non-renewable, irrefragable and flammable, whichlead to a greater risk of environmental and safety in the operation in coal enterprises.In recent years, due to the frequent accidents in the coal corporation, theimplementation of the corporate social responsibility is particularly important.Therefore, setting up an evaluation system of social responsibility in coal enterprisesis imperative.Based on this background, this paper builds a set of performance evaluationsystem of coal enterprise social responsibility. And it is advantage for the coalenterprises of improving the level of social responsibility performance and performingthe social responsibility better. This will comply with the establishment of acomprehensive, balanced and sustainable development and the requirement ofbuilding a harmonious socialist society.Based on the summarizing of the domestic and foreign present research, therelevant theoretical research, the coal industry’s particularity and the variousinfluencing factors, this paper constructs the social responsibility performanceevaluation index system in our country. This system includes security responsibility,sustainable development responsibility, environmental responsibility and legalresponsibility. Among them, the security responsibility is divided into product safetyand security, sustainable development responsibility can be divided into technicalinnovation and community development, environmental responsibility is divided intoenvironmental protection and energy utilization, plus legal responsibility, this called7secondary evaluation dimensions which subdivided into32indicatorsAccording to the constructed index framework, this article selects18enterprisesand32indexes to evaluate.This paper use grey correlation model to calculate grey correlation degree andthen utilize grey correlation degree to determine the weight to calculate thecomprehensive social responsibility score of each corporate. Among18companies,the performance of Jizhong energy is best, but Shanghai energy is worst. Then,according to the grey correlation degree, this article concluded that the importantindex of influences society responsibility in coal enterprise. The top six indicators arethe comprehensive utilization of coal gangue, the social contribution rate, the recovery rate, the number of pollution discharge, the number of save energy and the rate ofmining subsidence compensation payment. therefore, improve coal ganguecomprehensive utilization rate is particularly important to improve socialresponsibility performance.This paper summarizes research results and gives some suggestions from theaspects of government and enterprises. This summarizes and suggestions can help thecoal enterprise adjust the focus of attention.更多还原