论文部分内容阅读
（一）现代企业制度的特点是所有权与经营权分离，资产所一有者以托付方式将资产交给管理者讲行经营．委托人（所有者）和代理人（经理人员）之间存在着复杂的授权与控制关系。由于资产所有者只存在于企业外部，企业内部由经理人员所控制，经理人员就有可能利用所有者不在位，
(1) The modern enterprise system is characterized by the separation of ownership and management rights, and the property owner has to entrust the assets to the manager to conduct business. There is a complex authorization and control relationship between the principal (owner) and the agent (manager). Since the asset owner only exists outside the enterprise and the enterprise is controlled by the manager, the manager may use the owner absent.