一、道德规范在提升会计社会公信力中的作用道德与法律通过对人行为的约束或激励,要求人应该做什么,不应该做什么,具有指导人行为的作用。经济发展和社会稳定均离不开德治与法治。提升会计社会公信力也不例外。然而,法律是阶级社会特有的社会现象,是由国家制定并由国家强制力保 First, the role of ethics in enhancing the credibility of accounting society Ethics and law through human behavior constraints or incentives require what people should do, what should not be done, with the role of guiding people’s behavior. Economic development and social stability are inseparable from the rule of virtue and the rule of law. Enhance the credibility of accounting society is no exception. However, law is a social phenomenon peculiar to class society, which is formulated by the state and insured by the state