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,是经济法的重要基础法,但多年来,在经济法学界,为人们所忽视。马立民博士所著《企业会计信息质量责任法律制度体系研究》一书补强了学界对“三计法”研究的不足。作者对企业会计信息质量责任法律制度体系的研究,是对经济法理论体系构建的重要贡献。从具体会计行为角度讲,会计核算、监督和报告中的每一个环节 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 in the economic law jurisprudence for many years. The book “Legal system of corporate accounting information quality responsibility” by Dr. Ma Limin reinforces the academic deficiencies in the study of “three methods”. The author’s research on the legal system of corporate accounting information quality responsibility is an important contribution to the construction of the theoretical system of economic law. From the perspective of specific accounting behavior, accounting, supervision and reporting in every aspect