However, on the basis of the commission and agency theory, the agency problems become more and more serious due to the different goals between owner and manager, and the information dissymmetry.

• 而根据委托代理理论，由于所有者与经营者的目标函数不同，信息的不对称，风险偏好以及道德风险的存在，使得企业中的代理问题日益突出。