Risk and cost of surrogate emerge according to the situations . so it is necessary to constitute standardized supervision & control mechanism . corporate governance is the appropriate one to realize the balance of power so as to ensure consigner ' s rights and interests , and to guarantee the efficiency and the effect of prosecution 然而，委托人和代理人之间的信息不对称、契约不完全和责任不对等，会影响经营效率和效果，代理风险和代理成本应运而生，为此需要在契约关系内部构建规范化、制度化的监督和控制机制? ?公司治理结构来实现对权力的制衡，确保委托人的权益并保证经营效果。
This paper is divided into four chapters , the main idea in each chapter is summarized as following : chapter 1 summarizes general theory of consigning - acting enterprise . section one viewed the origination and evolvement of consigning - acting enterprise . and section two discussed the principle of deputizing risk 全文共分四章，各章主要内容概括如下：第一章从企业委托代理的起源与演变、委托-代理一般理论的代理风险原理两个方面，对企业委托代理的一般理论作一概述。
This paper , from the aspect of enterprise contracts , tries to derive acting risk of the operator of modern corporation or enterprise resulting from incompleteness of contracts and etc , and on this basis elaborately analyze acting risk " reasons and expressional manners , and then via expounding current leading means controlling and decreasing acting risk of the operator of corporation or enterprise - stimulation mechanism and its restricting bottleneck , and consequently put forward more effective accounting restricting mechanism in the author " opinion - budgeting for the responsibilities of the operator of corporation or enterprise , and finally emphasize that , from the aspect of the investors of corporation or enterprise , the simultaneous implementation of budgeting for the responsibilities of the operator of corporation or enterprise and stimulation mechanism is just the necessary measure to take and will get twice the result with half the effort for controlling and decreasing acting risk of the operator 本文试着从企业契约的角度引出由于契约不完全等原因所导致的现代公司企业中经营者的代理风险，并在此基础上详尽地分析了其产生的缘由及表现形式，继而通过论述目前控制和减小企业经营者代理风险的主要手段? ?激励机制及其约束瓶颈，从而提出作者认为更加有效的会计约束机制? ?对企业经营者的责任预算控制，最后指出从企业投资者的角度来说对经营者的责任预算控制以及激励机制的同步推进、双管齐下是更应该采取的必要措施并且也能对控制和减小经营者的代理风险起到事半功倍的效果。
