C - F多益單字 - clientage 中文 - EN166

clientage n.1.委托關系；保護關系。2.＝ clientele.

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 引言是破題之論，明確了本文寫作的出發點；其次，分析了內部控制產生的理論基礎:委托代理理論和公司治理結構理論，結合現實說明了內部控制體系構建的必要性和意義:然后，從內部控制理論的歷史演進入手，結合現代企業制度的內涵和新經濟時代的特征，搭建了我國現代企業內部控制體系的目標框架和要素框架;最后，通過鄭百文內控失控的案例分析，引出我國上市公司內部控制體系存在的問題和現狀，分析其成因，并提出相應的對策。
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“代為保管”應僅限于基于信任委托關系產生的保管行為，對于借用關系、租賃關系、擔保關系、無因管理、不當得利而形成的對他人財物的侵占行為由民事手段解決。
clientele
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 從廣義角度看，保證法律關系應當包含三個合同關系、三方當事人，即債權人和債務人的債權債務關系，債務人和保證人的委托關系，保證人和債權人的保證關系，因此，保證人對債權人享有的抗辯權不僅僅來自雙方的保證合同，還來自債權人與債務人簽訂的主合同，故而擁有了一般抗辯權和專屬抗辯權。
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 引言是破題之論，明確了本文寫作的出發點；其次，分析了內部控制產生的理論基礎:委托代理理論和公司治理結構理論，結合現實說明了內部控制體系構建的必要性和意義:然后，從內部控制理論的歷史演進入手，結合現代企業制度的內涵和新經濟時代的特征，搭建了我國現代企業內部控制體系的目標框架和要素框架;最后，通過鄭百文內控失控的案例分析，引出我國上市公司內部控制體系存在的問題和現狀，分析其成因，并提出相應的對策。
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 由于我國特殊的政治體制弱化了農村財政體制應有的功能，致使作為鄉鎮居民(主要為農民)代理人的鄉鎮政府及上級政府(從委托? ?代理關系的角度看)在生產或提供農村公共品時會產生以下現象：不僅鄉鎮政府產生的代理成本表現為鄉鎮支出，上級政府產生的代理成本會通過上級政府與鄉鎮政府激勵相容的方式而層層轉嫁給鄉鎮政府，而且鄉鎮政府有著將上級政府所轉嫁的代理成本進一步以鄉鎮支出的形式表現出來的激勵，從而加大了鄉鎮支出，這是鄉鎮負債產生的內在機理。
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“代為保管”應僅限于基于信任委托關系產生的保管行為，對于借用關系、租賃關系、擔保關系、無因管理、不當得利而形成的對他人財物的侵占行為由民事手段解決。
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 盈余管理形成機制的主要因素包括：委托代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。
Modern enterprise is an aggregate of multilateral contracts . among the kinds of covenant relationships , the most important one is the clientage 兩權分離的現代企業是多邊契約關系的集合體，其中最重要的就是委托代理的契約關系。
The cognizance of the supplementary subject must correctly grasp the intension of clientage 對于補充主體的認定要正確把握委托關系之內涵。