在现代企业契约理论中,所有者与经理层之间的契约关系其实也就是委托代理关系。
In the modern enterprise contract theory, the owner and the manger set up a entrust-agent relation.
公司所有权与经营权的分离形成了股东与经理人之间的委托—代理契约关系。
The companies ownership separating from management rights has formed an agency by agreement relationship between Stockholders and managers.
通过一个委托代理模型分析,分析会计信息与经理人激励契约设计的关系。
Our paper use a model of client-agent to analyse the relation between accounting information and the design of managers' incentive contracts.
托管制的出现,较好地处理了“两权分离”后作为委托人的企业主同作为代理人的经理人之间的契约关系。
The trusteeship system has well handled the contract relationship between client and agent, which represents the relation of proprietor and manager after separating.
基金投资者与基金经理之间的关系是一种委托—代理关系,这种委托—代理关系集中体现在基金契约中。
The relationship of mutual fund investor and mutual fund manager is a principal-agent relationship, which is mainly embodied in the mutual fund contract.
社会与学术人员之间存在委托—代理关系,由于双方信息不对称、契约的不完全性及人的有限理性,学术失范是不可避免的。
There are unavoidably academic misconducts because of the information asymmetry of two parties, the incompleteness of contract and the limited rationality of human beings.
现代企业理论认为,“企业是一系列契约的组合”,某些契约反映一定的委托代理关系。
Modern enterprise theories believe that "enterprise is a combination of a series of contracts". And some contracts reflect the client-agent relationship.
文章从契约经济学的相关理论,特别是委托—代理理论的原理出发,对审计的三方面关系进行了分析。
This paper analyzes three aspects of audit from the related theories such as contract economics, especially trust-agent theory.
针对上述问题,运用委托代理理论设计了双边道德风险下供应链企业间知识交易的正式契约及关系契约激励机制。
Aiming at the above-mentioned problem, formal contract and relational contract of knowledge trading are designed with principal-agent theory, and then the incentive effects of contracts are analyzed.
针对上述问题,运用委托代理理论设计了双边道德风险下供应链企业间知识交易的正式契约及关系契约激励机制。
Aiming at the above-mentioned problem, formal contract and relational contract of knowledge trading are designed with principal-agent theory, and then the incentive effects of contracts are analyzed.
应用推荐