代理问题和相应的代理困境一直是公司治理中重要的课题。本文从理论的角度和国际视角,综述了目前代理问题的表现和理论发展,认为代理问题的表现十分多样,代理理论的核心内容就是解决委托人和代理人的利益平衡问题,对当前中国企业发展提供借鉴和指导意义。 Agency problems and the corresponding agent dilemma has always been an important issue in corporate governance. This paper summarizes the current performance and theoretical development of agency issues from the theoretical and international perspectives, and considers that the representation of agency problems is very diverse. The core content of agency theory is to solve the problem of interest balance between principal and agent, and to the current development of Chinese enterprises Provide reference and guidance significance.