近几年不少文章在谈到治理会计秩序问题时往往把会计人员假数真算真数假算等行为当成违反会计职业道德内容看待为此提出了通过加强会计职业道德建设来对上述会计违法行为进行抑制的建议笔者认为上述提法混淆了会计法律与会计职业道德两个范畴的内涵所谓会计法律 In recent years, a lot of articles on the issue of governance accounting often ask the accountants false true and false counts as a violation of the content of accounting professional ethics. To this end, by strengthening the construction of accounting professional ethics Proposed to curb the above accounting irregularities  I think  the above formulation confused the two categories of accounting law and accounting professionalism 内 the so-called accounting law