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一、Agency theory代理人理論★★★
Any agency relationship involves two parties:a principal and an agent.The agentis accountable to the principal.The relationship arises from the separation of management and ownership in public companies(and in other situations insociety)。
代理關(guān)系涉及到委托人和代理。代理人對(duì)委托人負(fù)責(zé)，委托人有權(quán)向代理人問責(zé)。這種關(guān)系的產(chǎn)生源于管理權(quán)和所有權(quán)的分離-對(duì)上市公司而言（私企的話，可能所有權(quán)=管理權(quán)）。
An agency relationship is one of trust between an agent and a principal which obliges the agent to meet the objectives placed upon it by the principal.As one appointed by a principal to manage,oversee or further the principal‘s specific interests,the primary purpose of agency is to discharge its fiduciary duty to the principal.
代理關(guān)系是委托人和代理人之間的一種信任托付關(guān)系，強(qiáng)制代理人實(shí)現(xiàn)委托人設(shè)定的目標(biāo)。委托人任命代理人管理、監(jiān)督和拓展委托人的利益，代理人的主要目的是履行委托人賦予的基于信任的義務(wù)。
二、Fiduciary duty基于信任的義務(wù)★★
基于信任的義務(wù)是一種duty of care and trust，是個(gè)人或企業(yè)對(duì)另一方的責(zé)任?？梢允欠傻幕虻赖碌牧x務(wù)。
三、The agency problem代理問題★★
股份公司的代理問題是因?yàn)槲腥耍ㄋ腥耍┎荒茏约汗芾斫?jīng)營，必須依賴代理人（管理層）來工作。
The agency problem-solution代理問題的解決方案★
?Remove
?Exercise control
?Introduce mechanism to control the activities of the agent.
四、Agency costs代理成本★
委托人要承擔(dān)agency cost,which are the costs of the monitoring that is required because of the separation of ownership and management.因?yàn)樗袡?quán)管理權(quán)分離而導(dǎo)致的監(jiān)督成本，稱為代理成本。
Resolving the agency problem-alignment of interests
五、解決代理問題-利益一致★★
利益一致意味著代理人的目標(biāo)與股東目標(biāo)整體一致Alignment of interests is accordance between the
objectives of agents acting within an organisation and objectives of agents within an organisation and the objectives of the organisation as a whole，也稱為goal congruence。
比較好的方式是給管理層以跟利潤掛鉤的薪酬機(jī)制或者提供其他跟利潤或股價(jià)有關(guān)的激勵(lì)。
具體：
1.Profit–related/economic value-added pay
2.Rewarding managers with shares
3.Executive share option plans(ESOPs)
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