会计造假的原因是多方面的，包括公司治理结构不健全、内部人控制行为严重、公司管理层的自利行为、注册会计师执业不公等；
There are varies reasons for distortion in accounting including deficiency on company father frame, inboard control, manager self-benefit, CPA cheat and so on.
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。
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.
公司现有各类专业技术人员400余人，其中高、中级工程师280人，各类注册执业资格从业人员30余人。 。
The company has more than 400 professional and technical people, including 280 people of high and intermediate engineers, more than 30 people of all kinds of registration qualification.
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