会计法与审计法、统计法统称为“三计”法,是经济法体系的重要组成部分,也是经济法的重要基础法,但多年来为人们所忽视。《企业会计信息质量责任法律制度体系研究》以会计法为主进行研究,在研究模式上颇具新意,并提出了一些创新观点。研究模式上的新意主要体现在:第一,以企业会计信息质量的形成、维护和提高为切入点展开研究。保证会计信息质量是会计工作的首要目的,保持和提高会计信息质量是会计法的核心立法 Accounting law and auditing law and statistics law are collectively referred to as the “three measures” law, which is an important part of the economic law system and an important basic law of economic law. However, it has been neglected by people for many years. “Enterprise accounting information quality responsibility system of legal system” to accounting law-based research, quite new in the research model, and put forward some innovative ideas. The new ideas in the research mode are mainly as follows: First, the research starts with the formation, maintenance and improvement of the quality of accounting information in enterprises. To ensure the quality of accounting information is the primary purpose of accounting, to maintain and improve the quality of accounting information is the core of accounting law legislation