2. Ownership right and management right are separated in the modern enterprise system, which will
unavoidably produce the issue of agency and agency cost.
现代企业制度下的所有权与经营权的分离,不可避免地会产生代理问题和代理成本。
3. After China joins WTO, will exert a great influence on existing tax revenue theory, tax system every key element and management practice of the tax
unavoidably.
中国加入WTO后,不可避免地对现有的税收理论、税收制度各要素以及税务管理实践产生重大的影响。