The study finds that there are obvious deficiencies in input from both sides in case of double moral hazard, but it can he solved by means of convertible securities.
通过研究发现在双重道德风险情况下双方的投入会有明显的不足，然而通过可转换证券有助于解决这一问题。
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.
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。
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