Only management of enterprises as the providers is to be primary action group seeking for regulation due to both group size and interest substance among these groups, the others benefiting from the regulation are secondary action group.
英
美
- 由于集團規模和利益性質(zhì)的差別，只有作為會(huì )計信息提供者的企業(yè)才是尋求管制的主要行動(dòng)集團，而均可從管制中受益的會(huì )計信息的使用者和鑒證者只能構成尋求管制的次要行動(dòng)集團。
