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.

• 由于集团规模和利益性质的差别，只有作为会计信息提供者的企业才是寻求管制的主要行动集团，而均可从管制中受益的会计信息的使用者和鉴证者只能构成寻求管制的次要行动集团。