Abstract: accounting professional ethics is the normal operation of the legal system of social and ideological basis， the accounting law system is to promote the formation of accounting professional ethics and abide by the system The two have a common goal， the same adjustment for the same object， in effect， the duty on mutual complement， In mutual infiltration， overlapping， In position， mutual transformation between， In the implementation of interaction， to promote each Both also has the very big difference: the different nature， scope， the realization of different in different
