企业代理成本问题是现代企业理论中的核心问题。本文阐述了何为代理成本及代理成本的各种表现形式。并以公司制企业和有限合伙企业为例对其代理成本问题进行分析,最后从企业激励和约束机制入手,提出了降低企业代理成本的方法。 The cost of agency business is the core issue in modern business theory. This article explains what forms of representations are agency costs and agency costs. In the meantime, the author analyzes the agency costs of the corporations and the limited partnership enterprises. Finally, starting with the incentive and restraint mechanisms of the enterprises, this paper puts forward the methods of reducing the agency costs of the enterprises.