用职业道德来引导和约束会计人员的行为，是防范会计信息失真的根本措施。
The accountants' actions conforming to occupational morality is the root precautions against accountant information distortion.
另一方面要完善法律环境，增加注册会计师道德风险行为成本以确保注册会计师行为得到有效的约束，增强法律的威慑力以反面抑制其道德风险行为的发生。
At meantime, we should improve the legal environment, increase the cost of CPA's moral hazard behavior and enhance deterrent power of laws to inhibit CPA's moral hazard from the inverse side.
我国的行政处罚方式和力度均不够严厉、刑事制裁机率过低、民事追究非常之不易，都导致无法对注册会计师道德风险行为形成有效约束。
So, to give CPA correctly guide to ethical behavior and effectively curb CPA's moral hazard, we should improve both sides of demand and supply.
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