ACCA考试中的Agency problem是要求学员学习并掌握的内容，学员在学习该知识点的时候，需要牢记哪些是需要掌握的内容，同时也需要对ACCA知识点有自己的理解与考量才可以。Agency problem的内容如下：
Research has shown that shareholders in companies that are successfully taken over often earn large financial returns. On the other hand manager of companies would lose their jobs.
Management may take a short-term view of firm which is in their best interest. However, shareholder wealth is affected by the long-term performance of the firm.
Management may be only willing to accept a relatively low level of risk compared to shareholder, especially if the shareholders hold well-diversified portfolio.
Management may seek to maximise their own income or increase their benefit. Shareholders are more likely to want directors to be paid well only if the company achieves a good performance.