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.

• 根据制定权的归属划分，会计准则的制定模式包括政府主体模式与民间主体模式，以及由政府和民间结合的混合主体模式。