目前,市场经济体制的不健全,以至于会计作假行为屡见不鲜。会计职业道德和会计法规相辅相成,相互促进。法治与德治的结合,共同规范着会计行为,促进着市场经济的健康发展。 At present, the market economic system is not perfect, so that accounting fraud is not uncommon. Accounting professional ethics and accounting laws complement each other and promote each other. The combination of the rule of law and the rule of virtue jointly regulate accounting practices and promote the healthy development of a market economy.