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.
2 ) the principal factors result in earning management include : clientage - agent model , debt covenant , political cost covenant , asymmetrical information , accounting policy , faultiness of accounting standard and accounting system 盈余管理形成机制的主要因素包括：委托代理关系、债务契约关系、政治成本假设、非对称信息存在、会计政策选择、会计准则和会计制度的不完善、信息披露制度不完善、上市公司治理结构等。
4.
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。
5.
For the especial political regime in our nation avianizes the rural fiscal system of inward function , which induce phenomena as follows , during producing or providing public products as the deputy of rural residents ( mostly , peasantry ) , whose are the village and town governments and their superior governments ( from the clientage aspect ) . not only the substitutive costs from the village and town governments represent their revenue and expenditure , and that from superior governments transfer to it by the stimulant mode of them and their superior governments , but also the governments show the substitutive costs from their superior governments transferring as the form of the rural expenditure , which will increase their revenue and expenditure . it is village and town indebtedness of inherent mechanism 由于我国特殊的政治体制弱化了农村财政体制应有的功能，致使作为乡镇居民(主要为农民)代理人的乡镇政府及上级政府(从委托? ?代理关系的角度看)在生产或提供农村公共品时会产生以下现象：不仅乡镇政府产生的代理成本表现为乡镇支出，上级政府产生的代理成本会通过上级政府与乡镇政府激励相容的方式而层层转嫁给乡镇政府，而且乡镇政府有着将上级政府所转嫁的代理成本进一步以乡镇支出的形式表现出来的激励，从而加大了乡镇支出，这是乡镇负债产生的内在机理。
6.
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。
7.
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。
