煤炭行业作为国民经济的重要基础产业，支撑了社会经济的迅速发展，但是由于煤层自然赋存条件复杂，开采难度较大，安全基础薄弱，导致其安全生产形势依然严峻。生产安全事故频发，严重损害了劳动者的生命健康，也引起了社会各界的广泛关注。为防范遏制事故，国家陆续出台了一系列法律法规，不断深入推进煤炭企业安全生产标准化建设，研发推广新技术。煤炭企业安全生产取得了一定进步，但尚未实现根本性好转。与此同时，社会公众也愈加重视煤炭企业的安全生产，利益相关者通过安全会计信息披露了解企业安全生产情况。然而，我国煤炭企业安全会计信息披露整体情况较差，内容不完整，可比性较低，导致信息不对称加剧，不利于利益相关者了解、监督企业的安全生产状况，给投资者的判断决策带来一定困扰。此外，由于缺少了利益相关者的约束，煤炭企业很容易片面追逐经济利益，忽视企业社会责任，轻视安全生产，导致不良后果。

        因此，本文主要针对煤炭行业，全面评估企业安全会计信息披露质量。首先，统计煤炭企业安全会计信息的披露方式、披露内容，通过对比分析，找出其披露中存在的主要问题，分析产生这些问题的原因；其次，针对上述问题，采用层次分析法（AHP），参考相关研究及法律法规，构建适用于煤炭企业的安全会计信息披露质量评价体系，确定各个指标的权重，建立煤炭企业安全会计信息披露质量评价模型；最后，应用该体系衡量中煤能源安全会计信息披露质量，分析其质量评价结果。本文从政府、社会、企业三方面提出建议，进而提升煤炭企业安全会计信息披露质量。研究发现：煤炭企业安全会计信息披露内容主要受国家发布的政策影响，具有较强的政策导向；披露的货币计量信息少且变动原因未具体说明，披露内容较片面且很少披露负面信息，定性信息较多且缺少实质内容，社会责任报告中的信息真实性有待商榷；中煤能源安全会计信息披露也存在上述问题，且其披露质量整体质量呈下降趋势，但其社会责任报告有一定借鉴性。

  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 .

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