由于信息分布的不对称产生的代理问题同样存在于审计中。
Including: the lower rate of ruturn of cash holdings and agency cost of managerial or majority shareholders' self-interest.二是由经理人、控股股东‘自利动机’引起的现金持有代理成本。
It has realized the concentration of ownership and right of administration, so reduces agency cost, incents and restricts the management.它实现了所有权和经营权的集中,从而降低代理成本、激励和约束管理层。