浅议会计职业道德与会计法律的关系

On the Relationship between Professional Morality of Accountingand Law of Accounting

从历史使命、功能作用、强制性、社会要求、调控范围、表现形式、产生及延续时间等不同角度,对会计职业道德和会计法律的相互关系进行探讨。

This essay probes into the relationship between professional morality of accounting and law of accounting from such different angles as historical mission, function, coercion, social demand, range of regulation and control, form of expression, production and time of continuation.