According to the division of constituting ownership, the constituting mode of accounting criterion includes the mode government being main body, the mode folk being main body, and the mixing main body mode combined government and folk.
英
美
- 根據制定權的歸屬劃分,會(huì )計準則的制定模式包括政府主體模式與民間主體模式,以及由政府和民間結合的混合主體模式。