So there is a need to analyze such accounting issues as the asset maintenance,sustainable operation,provision for impairment of assets,provision for depreciation or amortization of highway assets,and highway operation costs and expenses.

This paper first analyzes the general situations and the overall trend of the auditing opinions presented by the CPAs on the uncertainty of the listed companies sustainable operation since the first auditing report was disclosed and finally explores the rationality and the existing problems about such auditing opinions.

The sustainable operation of corporations is an important part of the capacity of sustainable development.

Sustainable management for farmland shelterbelts.;

The building and sustainable management tactics of timber base in Hunan province;

Development of scientific and technological capability of sustainable management of rural credit cooperatives;

On thebasis of forest ecology,rational cutting method, operation were planned forsustained management and utilization.

Detailed explorations have been conducted in this paper in terms of the four aspects,accounting entities,sustained management,accounting courses and currency calculation assumption.

Eliminate the uncertain factors to improve the ability of going concern;

The conclusions are as follows: China s stock market can identify the difference of information content between going concern modified audit opinion and nongoing concern modified audit opinion,but cannot identify the diff.

From the point of view that how the investors take use of the information content of going—con- cern opinions,this paper not only studies the different market reaction between going—concern opinions and non—going concern opinions,but also examines the different market reaction between unqualified go- ing concern opinions with modified wording and disclaimer going concern opinions.