In China, the regulation system is established based on supply-oriented forces, thus the arrangement of standards-setter and standards setting process are critical to regulation policies efficiently carried out by the management of enterprises.

• 在我国以供给为主导建立会计信息披露管制制度的过程中，会计准则制定主体的代表性和会计准则制定程序的充分性是激发利益集团的管制需求，以形成均衡管制政策进而得以顺利实施的关键问题。