| Relevant stakeholder | Motivation | Way | Importance |
| Government | Mostly focused on government’s interests and meanwhile inclined to the relevant interest groups | Setting “Active Rent Creation” and “Passive Rent Creation” of the Generally Accepted Accounting Standards | Strong |
| Shareholder | Obtaining other companies’ operating information and pursuing profits | Active participation and requirements for prior protection of shareholders’ interests | Fairly strong |
| Operator | Obtaining better operating performances and compensations, earnings managements | Convincing other relevant stakeholders to agree with accounting standards in their favors and not to participate in the formulation of accounting standards | General |
| Creditor | Recovery of devoted principals and interests | Participating in the corporation’s governance and supervision but few opportunities to develop accounting standards | General |
| Staff | Wages and various benefits | Concerned about the changes in accounting policies and giving advice | General |
| Public | Maximizing the egoism | Affecting the implementation of accounting standards | General |