When color matching database was established and formulation was predicted on the paper with certain opacity, different measurement results were obtained by selecting different color backing, which affected the parameters of color matching model and color matching accuracy. Therefore, in order to ensure the accuracy of color matching, it was necessary to standardize the selection of backing. The color matching accuracy on some common substrates such as white card paper, coated card paper and parchment paper was analyzed on ISO 13655 standard black backing and standard white backing. The results showed that the color matching results on standard black backing were more accurate on substrates, among which the average color difference between the formulation and the target color was 2.575 on black backing, and 3.553 on white backing. It was recommended to match the color on the black backing.