一、会计道德与会计法制不可或缺我们常讲,社会主义市场经济就是法制经济,但法制不是万能的,法律只能规定市场经济中最基本的秩序,有许多领域法律是触及不到的,需要有道德建设来调节。道德建设与法制建设相辅相成、互为联系。道德建设需要法制建设来支持,法制建设同样需要用道德建设为其创造条件。一方面,法律给道德建设提供强有力的后盾和支持,法律越完善,道德建设就越有保障。另一方面,道德是法律的得力助手,为法律的进一步贯 First, the accounting ethics and accounting law indispensable We often say that the socialist market economy is the legal economy, but the legal system is not a panacea, the law can only provide the most basic order in the market economy, there are many areas of law is beyond reach, Need to have moral construction to adjust. Moral construction and legal system are mutually reinforcing and interrelated. The construction of morality needs the construction of legal system to support it. The construction of legal system also needs to create the conditions for moral construction. On the one hand, the law provides strong backing and support for moral construction. The more perfect the law, the more secure the moral construction. On the other hand, morality is the right hand of the law and further legal practice