The cognizance of the supplementary subject must correctly grasp the intension of clientage 对于补充主体的认定要正确把握委托关系之内涵。
2.
Modern enterprise is an aggregate of multilateral contracts . among the kinds of covenant relationships , the most important one is the clientage 两权分离的现代企业是多边契约关系的集合体，其中最重要的就是委托代理的契约关系。
3.
For example , " in commendam " should be limited in custodial behaviors which are produced by clientage based on trust ; as for borrower relationships , leasehold relationships , guarantee relationships , spontaneous agency and unjust enrichment , the embezzlement in others " properties should be solved by civil means 如“代为保管”应仅限于基于信任委托关系产生的保管行为，对于借用关系、租赁关系、担保关系、无因管理、不当得利而形成的对他人财物的侵占行为由民事手段解决。
4.
Next , it analyses the theoretic foundations of internal control : theory of clientage and corporate governance , and explain the importance and significance of establishing internal control considering the actual conditions of china . then , starting from the evolution of internal control theories , author brings forward goals framework and elements framework of modern enterprise ' s internal control system linking with connotations of modern enterprise system and characteristics of new economics . last , applying the case of zhengbaiwen , author analyses the problems and causes of chinese listing corporations " internal control system and advances counter measurements 引言是破题之论，明确了本文写作的出发点；其次，分析了内部控制产生的理论基础:委托代理理论和公司治理结构理论，结合现实说明了内部控制体系构建的必要性和意义:然后，从内部控制理论的历史演进入手，结合现代企业制度的内涵和新经济时代的特征，搭建了我国现代企业内部控制体系的目标框架和要素框架;最后，通过郑百文内控失控的案例分析，引出我国上市公司内部控制体系存在的问题和现状，分析其成因，并提出相应的对策。
5.
Broadly speaking , guaranty legal relation should include three contractual relations and three interested persons , that is , the relation of obligatory right and debt between obligee and debtor , the clientage between debtor and guarantor , and the guaranty relation between guarantor and obligee . so the counterplead right of guarantor to obligee comes from not only the guaranty contract between the two parties , but also the major contract between obligee and debtor . thus guarantor has both the exclusive and general counterplead rights 从广义角度看，保证法律关系应当包含三个合同关系、三方当事人，即债权人和债务人的债权债务关系，债务人和保证人的委托关系，保证人和债权人的保证关系，因此，保证人对债权人享有的抗辩权不仅仅来自双方的保证合同，还来自债权人与债务人签订的主合同，故而拥有了一般抗辩权和专属抗辩权。
