This article is one of the "Management" articles in the 11th edition of the 162nd issue of "Chinese Social Sciences Journal"。 　

Foreign research on mobile bet365 accounting began in the 1970s，Based on the British Journal of Accounting (Journal of Accounting) 1971 Beemons (F.A.Beams)'s "Research on the Transformation of Social Costs of Pollution Control" and Malin (J, No. 2, 1973.T.Marlin)'s two articles on "Accounting Issues of Pollution" are represented，Kicked off the prelude to mobile bet365 accounting research。

Since 1983，The World Bank actively encourages revision of the current accounting system，Add mobile bet365 projects，Proposal to establish a set of mobile bet365 auxiliary accounts compatible with the United Nations National Accounting System，January 1989，The United Nations Group of Experts on National Accounting Systems accepted this proposal。The revised National Accounting Blue Book was published in 1993，It includes a discussion of mobile bet365 accounting，Affirmed the proposed design auxiliary account，And approved that mobile bet365 costs, etc., should be taken into account when calculating benefits。

1991，The Ninth Session of the United Nations “Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting”，Discussed with emphasis on mobile bet365 protection accounting issues。1995，The central topic of the 13th session is also mobile bet365 accounting。Conference thinks，Revealing mobile bet365 costs and liabilities from accounting has become a matter of concern to many countries and the public，The Canadian Institute of Chartered Accountants、Organizations such as the European Federation of Accountants have begun to design mobile bet365 information disclosure issues in financial reports，There are also many companies that disclose mobile bet365 accounting information on their own，However, no country or international organization has yet formulated systematic mobile bet365 accounting standards or guidelines，The mobile bet365 information disclosed by some companies also lacks comparability and completeness，The mobile bet365 information disclosed is still qualitative information。The expert working group recommends an international guide on mobile bet365 accounting and reporting。

The Fifteenth Annual Meeting in 1998 discussed and adopted the "Position Announcement on mobile bet365 Accounting and Reporting"，This is the first systematic and complete international guide to mobile bet365 accounting and reporting，Includes definitions of key accounting concepts related to the environment、Recognition and measurement of mobile bet365 costs and liabilities、Disclosure of mobile bet365 Costs and Liabilities。This marks the in-depth development of the important topic of mobile bet365 accounting。

mobile bet365 accounting research in developed countries such as Europe and the United States leads the world。One of the famous institutions engaged in mobile bet365 accounting research is the Canadian Institute of Chartered Accountants (CICA)、U.S. mobile bet365 Protection Agency (EPA)、U.S. Financial Accounting Standards Board (FASB)、U.S. Securities and Exchange Commission (SEC)、British Institute of Certified Public Accountants (ACCA), etc.。Their research mainly focuses on the following aspects。

The first is about the recognition and measurement of mobile bet365 costs and mobile bet365 liabilities。Research literature in this area mainly includes "mobile bet365 Costs and Liabilities: Accounting and Financial Reporting Issues" by the Canadian Institute of Chartered Accountants， CICA，1993），U.S. mobile bet365 Protection Agency’s “Green Accounting at AT”&T， EPA，1998），"Valuing Potential mobile bet365 Liabilities for Management Decision-making，EPA，1998) etc.。

The second issue is about corporate disclosure of mobile bet365 information。Research documents in this area mainly include the Canadian Institute of Chartered Accountants' "Reporting on mobile bet365 Performance" (Reporting on mobile bet365 Performance， CICA，1994）、mobile bet365 Reporting in Canada: A Survey of 1993 Reports， CICA，1994）；Research on mobile bet365 information disclosure in the United States mainly focuses on revealing corporate mobile bet365 costs and mobile bet365 liabilities，Such as the U.S. Securities and Exchange Commission (SEC) No. 92 Staff Accounting Bulletin，is a communiqué dedicated to mobile bet365 accounting and reporting issues，Mainly involves the recognition, measurement and disclosure of mobile bet365 liabilities and the recognition of mobile bet365 costs。

The third issue is about the application of corporate mobile bet365 accounting information in corporate business decision-making。In this field，The U.S. mobile bet365 Protection Agency has done a lot of work in recent years，The representative research document is "An Introduction to mobile bet365 Accounting as a Business Tool: Key Concepts and Terms" (An Introduction to mobile bet365 Accounting as a Business Tool: Key Concepts and Terms， EPA，1995）。

(Source: China Social Sciences Journal Author: Bo Xueping Unit: Accounting Department, Chongwen Branch, Beijing Radio and Television University)