The another most important risk factor is moral hazard apart from the financial problems in our banking system.

我国银行业除了财务风险外，还存在一个重要的风险问题——道德风险。

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Environment is the key factor that influences CPA's moral hazard. It decides whether the way that human pursue the inherent instinct of own satisfying is finally moral hazard or not.

执业环境得当与否是注册会计师道德风险产生的关键外部影响因素，它决定了人追求自我满足的本性的诉求渠道是否最终表现为道德风险这种行为方式。

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Environment is the key factor that influences CPA's moral hazard. It decides whether the way that human pursue the inherent instinct of own satisfying is finally moral hazard or not.

执业环境得当与否是注册会计师道德风险产生的关键外部影响因素，它决定了人追求自我满足的本性的诉求渠道是否最终表现为道德风险这种行为方式。

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