道德

The moral anomies of behavioral agents are mainly manifested in two levels: the moral anomy of individuals and that of the collective.

行为主体的道德失范主要表现在两个层面：单体意志行为层次的道德失范与集群意志行为层次的道德失范。

Kant s moral philosophy began from moral motives, which clarified the apriority of good will and responsibility and regular pattern.

康德道德哲学从道德动机入手，阐明了善良意志、责任、规律的先验性，主观原则和客观规律的符合原则，定言命令的强制性、普遍性和必然性，得出"普遍立法""、人是目的""、意志自律"三大道德法则。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decide

经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

In human's nature, He deduced that human's nature is good through following "nature of universe" and "nature of temperament" of Confucian philosophy of The Song and Ming dynasties, which provide possibility for moral cultivation. Later he divided human's nature into essential nature 、 assistant nature and irrelevant nature., which provides foundation for benefaction and vice, also indicate necessity, exterior and interior conditions.

在人性论上，他沿用宋明道学家的"义理之性"和"气质之性"的范畴推出了抽象的人性善的结论，为道德修养提供了可能，随后，又将现实的人性分为正性、辅性和无干性，为现实的善行和恶行找到了根据，为道德修养指出了必要性以及为道德主体创造了内在和外在的条件。

Kohl Bergh, The contemporary morals philosopher, educationalist in the USA, opposed to instill and proposed the famous"dilemma story law"and so on, and developed student\'s moral cognitive capacity in order to able to realize the self-discipline.

当代美国道德哲学家、教育家柯尔伯格更是明确反对灌输，提出著名的"两难故事法"等，发展学生的道德认知能力，以期实现学生在道德上能自律。

So the modern moral education must strengthen the moral knowledge but not blat the knowledge about the morality .

现代道德教育由是必须加强"道德的知识"的理解而不是在"关于道德的知识"上喋喋不休。

Cohen interprets the moral grounds of the thesis of self-ownership in intuitional level and theoretical level. In term of intuitional level, firstly, Nozick makes use of moral intuition of moral agent's aversion to slavery, asserting that rejection of the thesis of self-ownership is tantamount to endorsement of slavery. Secondly, Nozick makes uses of moral intuition of people's not permitting others'deploying any part of one's own body by coersion, asserting that rejection of the thesis of self-ownership is tantamount to endorsement of redistribution of bodily organs.

就直觉层面而言，柯亨认为，第一，诺齐克利用道德主体厌恶奴隶制这种道德直觉，断言拒绝自我所有命题就意味着对奴隶制的认可；第二，诺齐克利用人们决不允许他人强制使用自己身体的任一部分这种道德直觉，断言拒绝自我所有命题就等于承认对身体器官的强制再分配。

The other is communistic moral constructing with the selfless principle in the commie and the advanced mentality people.

我国当前的道德建设应当分为两个层次：一是在普通公民中进行以集体主义为原则的社会主义道德建设；二是在共产党员和一切先进分子中进行以大公无私为原则的共产主义道德建设。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。