Proof
Due to
the Lemma of Bezout,
there exist polynomials
such that
-

Set
and
.
Let
.
Due to
the Theorem of Cayley-Hamilton
,
we have
-

Therefore, the image of
belongs to the kernel of
and vice versa. From

we can read off that the left-hand summand belongs to
and the right-hand summand belongs to
.
Therefore, we have a sum decomposition, which is direct, since
implies
.
For the
-invariance
of these spaces, see
exercise.
For
,
we have
-

that is, we have
.
Therefore, the restriction of
to the kernel of
is surjective, thus bijective.