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1.注册会计师道德风险概述1.1道德风险的概念道德风险是一个经济哲学范畴的概念,它是西方经济学家20世纪80年代提出的,指的是从事经济活动的人在最大限度地增进自身效用的同时做出不利于他人的行为。它一般存在于由于不确定性或者受限制的合同使负有责任的经济行为者不承担全部损失或利益,因而
1. CPA moral hazard overview 1.1 The concept of moral hazard Moral hazard is a concept of economic philosophy category, it is the Western economists put forward in the 1980s, refers to the people engaged in economic activities to maximize their own effectiveness At the same time make a detrimental to others behavior. It generally exists because the responsible economic actor does not bear the full loss or benefit due to the uncertainty or the restricted contract and thus