moral reason
6.The Knowledge issue is the foundation of all the thoughts. Hayek’s knowledge thought takes the evolutionism as a clue, adopts the tradition of the thought of Scotland enlightenment moral philosopher David Hume, Adam Smith , Adam Ferguson ,etc, the evolutionism rationalism thought that the reason of the human is limited, and the progress of human civilization is not the result of human’s rational design.
7.The paper starts with the angle of "information asymmetry", analyzes the causes of the difficulty of indirect financing from two aspects of "converse choice" and "moral hazard", and finally points out the information asymmetry between the commercial banks and small and medium-sized enterprises is the basic reason for the difficulty of indirect financing.
9.By analyzing the reason of false financial report in listed company and the surveillant deficiencies, this article proposed several preventive suggestions: 1) establish the financial report information to disclose the standard and surveillant system so as to perfect company governing mechanism; 2) advance the accounting firm reform and implement the form of partnership organization in which way to strengthen moral restraint of chartered accountant; 3) built a set of effective supervising and managing mechanisms under the perfect civil compensation system.

