The Research On Information Disclosure Quality Of China Listed Company's Segrnent Reporting

With economic development, people on the natural consequences of environmental damage gradually revealed, human society has been damage to the natural environment threaten human survival and development. Air pollution, global warming climate anomalies, frequent natural disasters, etc., is that people must face the issue of sustainable development of human society. We need to focus on natural resources rational and effective use, reasonable use of sustainable development must be accounting for the economic, social, and environmental resources for measurement, validation and reporting, to form a unified evaluation system. Mainly from the traditional accounting of funds within the enterprise to measure the potential for enterprise development, and sustainable development of human society requires companies relative to the social environment provides comprehensive reporting, including economic, environmental, social and other aspects of the report, rather than Only economic report, it is clear the traditional accounting does not provide valid information. Accounting for sustainable development and resource degradation in the environment based on traditional accounting correction generated. In essence, sustainable development of accounting ,accounting of social science, environmental science and accounting penetration of the formation of interdisciplinary applications of discipline.The implementation of sustainable development of accounting, will effectively control environmental pollution, prevent excessive loss of natural resources, will help us to strengthen environmental protection, so that our limited resources to produce the greatest social and economic benefits. This paper discusses the accounting of sustainable development. Accounting for Sustainable Development presented the proposal and research status; in with many ideas based on the fundamental theory of sustainable development was introduced, accounting and sustainable development that the main difference is that traditional accounting elements of environmental accounting Definition, and environmental elements of the recognition, measurement and reporting. This article summarizes the proposed features of accounting for sustainable development; proposed accounting for sustainable development content of the accounting separate accounting, comprehensive reports, focusing on the accounts of the difficulties, namely: environmental accounting methods are discussed; on all aspects of sustainable development, the disclosure of accounting Introduced the current situation at home and abroad, and put forward sustainable development in our country some of the recommendations of accounting disclosure.The implementation of sustainable development of accounting theory is a wealth of accounting, scientific theory is a further extension of the environment, a clear social responsibility, more conducive to resource conservation and efficient use of natural resources and protect our environment, improving people's health And the quality of the environment has important practical significance.As China's economic development, to join various international conventions and agreements, our government increasingly stringent environmental protection requirements of enterprises,. Improve and perfect laws and regulations, which increasingly, However, the process of implementation is indeed a variety of problems encountered, and there are weak corporate environmental awareness, local government protection, more people should take the environmental responsibility of companies a clear understanding of consciousness is not strong, do not protect themselves and Supervision of enterprises. The implementation of sustainable development of accounting can be a good solution to this problem, the current formulation of the relevant accounting standards as soon as possible, the implementation of sustainable development of accounting, which will help improve China's environmental awareness, promote social supervision, protection of resources and environment; is conducive to resources Reasonable distribution of social enterprises and create truly reflect the value of management development and implementation of this government to provide useful data.