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The research on foreign environmental accounting began in the 1970s，Journal of Accounting in 1971 "F.A.BEAMS) 's" Research on Social cost conversion of pollution "and the second issue of J.T. Marlin in 1973. "Accounting Question" two articles are representatives，Opening the prelude to environmental accounting research。

Since 1983，The World Bank actively encourages the revision of the current accounting system，Increase environmental project，Proposal to establish a set of environmental auxiliary accounts that support the United Nations national accounting system，January 1989，UN National Accounting System Expert Group accepted this proposal。The revised National Accounting Blue Book was published in 1993，Its content includes discussions on environmental accounting，Affirmation of the proposed design bet365 Play online games auxiliary account，Consider calculating environmental costs when calculating income。

1991，The Ninth Session of the United Nations "International Accounting and Report Standard Intergovernmental Expert Work Group"，Discussion on environmental protection accounting issues。1995，The central issue of the 13th session is also environmental accounting。Meeting thinks，Revealing environmental costs and liabilities from accounting has become a problem that many countries and the public are concerned，Canadian Frank Accountant Association、The European Accountants Federation and other organizations have begun designing to disclose environmental information problems in financial reports，Many companies have disclosed environmental accounting information by themselves，But no country and international organizations formulate system accounting standards or guidelines，The environmental information disclosed by some companies also lacks comparability and bet365 live casino games integrity，The disclosed environmental information is still on qualitative information。The expert working group recommends providing an international guide for environmental accounting and report。

The 15th Annual Meeting of 1998 Discussion and adopted the "Position Announcement on Environmental Accounting and Report"，This is the first international guide for environmental accounting and reporting in the world，Including the definition of major accounting concepts related to the environment、Confirmation and measurement of environmental costs and liabilities、Disclosure of environmental cost and liabilities。This indicates that the important issue of environmental accounting is developing in depth。

Environmental Accounting Studies in developed countries such as Europe and the United States live in the world's leading position。The famous institutions engaged in environmental accounting research include the Canadian Frank Accountant Association bet365 best casino games (CICA)、US Environmental Protection Agency (EPA)、US Financial Accounting Guidelines (FASB)、US Securities and Exchange Commission (SEC)、The British Registered Accountant Association (ACCA), etc.。Their research is mainly concentrated in the following aspects。

The first is the confirmation and measurement of environmental cost and environmental liabilities。Research literature in this regard mainly includes the "Environmental Cost and Liabilities: Environmental Costs and Liabilities: Accounting and Financial Reporting Issues， cica，1993），The "Green Accounting at AT&T， EPA，1998），"Valuing Potential Environmental Liabilities For Management Decision-Making，EPA，1998), etc.。

The second is the issue of the disclosure of environmental information。Research literature in this area mainly includes the "Environmental Performance of the Canadian Frank Accountant Association (Reporting on ENVIRONMENTAL PERFORFORMANCE， cica，1994）、"Canada's Environment Bet365 lotto review Report: The ENVIRONMENTAL Reporting in Canada: A Survey of 1993 Reports， cica，1994); The US research on environmental information disclosure mainly focuses on revealing corporate environmental costs and environmental liabilities，For example, Staff Accounting Bulletin，It is a bulletin that specializes in environmental accounting and reporting issues，Mainly involved the confirmation and disclosure of environmental liabilities and disclosure issues and environmental cost confirmation issues。

Third, the application of the application of corporate environmental accounting information in corporate business decisions。In this field，The U.S. Environmental Protection Agency has done a lot of work in recent years，Its representative research literature is the "Environmental Accounting Introduction to Business Tools: AN IntRoduction to Environmental Accounting as a Business Tool: Key Concepts and Terms， EPA，1995）。

(Source: Chinese Social Science Journal Author: Bo Xueping Unit: Bet365 lotto review Accounting Department of Chongwen Branch of Beijing Radio and Television University)