The Study On Sustainable Development Cost Information Disclosure Of China's Listed Companies

The 17th national congress of the communist party of China puts forward that China must hold to the comprehensive, coordinated and sustainable development. Now, sustainable development has become an important topic in social economy life. Sustainable development cost theory is relatively one new theory in domestic. How to make good on the basis of research achievements is the main research purpose. With the increasing impacts that companies made to social, economic and environmental, investors and stakeholder expect company information more transparent. Sustainable development cost information can reflect the sustainable development of enterprise ability from the angle of management cost as an important component of the sustainable development information. Sustainable development cost information and financial reporting information are often intertwined, to provide references for information user and missing important information that in financial report for stakeholders. Therefore, it is of significance to disclose sustainable development information in a timely fashion for enterprises. From the macro level, on the background of the implement of sustainable development in our country, the study to information disclosure of sustainable development cost would promote the practice, and aid to successful application in strategy of sustainable development. From the micro perspective, sustainable development cost information discloses the impacts that companies made to social, economic and environmental to public, so the investors, creditors and other public can evaluate the operating status of enterprises correctly, make right investment decision, it is good to strengthen the supervisory management of government, a joint mechanism between the government and enterprises can promote social development.Based on micro level, the research methods of this paper are mainly standard analysis, induction and deduction, comparison and reference. The research object is boss company, on the basis of sustainable development cost theory, combine with the research and achievement of information disclosure of sustainable development cost, analyzing the problems and causes of Information disclosure in China, studying advanced experiments and revelation of foreign countries, giving some suggestions for improving the information disclosure of sustainable development cost of listed companies in China. This paper is divided into parts as following:firstly, instruction is mainly provide the theoretical basis and premise for the following research, the main contents are background, meaning, thinking, structure and literature review. In the next place, the summarization of relevant theories instructs the basic theory of sustainable development cost, the related content and theory basis of information disclosure of sustainable development cost. The instruction of this part is detailed because it is a new theory. The third part of this paper is the problems and causes in information disclosure of sustainable development cost, sorting out the problems from the content, form, method of information disclosure of sustainable development cost in the process of disclosing, and find out the causes from the angle of legal construction, supervision, theoretical research. The fourth part is the foreign experiences and revelations in information disclosure of sustainable development cost, emphasizing on the status of America, Japan and Europe, summarizing the foreign experience and the revelation for China. The fifth part is suggestions for the status of information disclosure of sustainable development cost, combined with the causes of chapter four from four aspects:carry out the reward system, perfect laws and regulations, strengthen supervision, and provide deeply theoretical research.The innovation of this paper is novelty and reality of the selected topic. At present, the research emphasizes on the disclosing of environment cost information, but the related research for sustainable cost information is less, especially the manpower resource cost, the social harmony cost information disclosure is still in the stage of study. Based on the sustainable development theory, from the beneficial part of cost of the environment information and social responsibility in the information through induction and innovation, depict the rudiment of information disclosure of sustainable development cost. The conclusions of this paper are:firstly, the paper summarized the contents and give the instruction of information disclosure of sustainable development cost, aid some of my own innovation to the partition of the definition and content of sustainable development of the definition and cost information disclosure of information disclosure of sustainable development cost; Secondly, compared with the international advanced sustainable development cost, China's information disclosure of sustainable development cost in the aspects of concepts, contents and forms, government regulation and regulations. It mainly shows by:enthusiasm of the information disclosure of sustainable development cost is not enough, the content of the order is not overall, non-accounting information is in the leading position, and the supervision of government is not strict, legal system is not organized; Finally, based on the insufficient of the information disclosure of sustainable development cost, draw the foreign experiences, analyzing China's information disclosure of sustainable development cost, and give some suggestions for information disclosure of sustainable development cost.This thesis adopts regular researching as its domination method, lacking certain demonstration. And also, the theory is not mature. So, this paper obviously requires further investigation.