建国以来,我国颁布丁大量的财政、财务、会计法规制度,对调整我国的经济关系,建立会计工作的正常秩序,加强企业经济核算,提高经济管理水平,都起了重要作用。1985年公布了由我国立法机关制定的第一部会计法律——《中华人民共和国会计法》。《会计法》的颁布增强了我国会计工作法治的意识,也标志着我国会计法学体系的初步形成。会计法学作为会计学领域的一门正在兴起的分支学科,独立成科的条件业已具备。因此,我认为高等财经院校会计系应增设“会计法学”课程。一、会计专业增设“会计法学”课程的必要性 Since the founding of the People’s Republic, China’s promulgation of a large number of financial, financial and accounting rules and regulations has played an important role in adjusting China’s economic relations, establishing the normal order of accounting work, strengthening the economic accounting of enterprises and raising the level of economic management. In 1985, the first accounting law, enacted by the legislature of our country, was promulgated - Accounting Law of the People’s Republic of China. The promulgation of the “Accounting Law” has strengthened our awareness of the rule of law in accounting work and also marked the initial formation of China’s accounting law system. As an emerging branch discipline in the field of accounting, accounting jurisprudence already has its own conditions. Therefore, I think the accounting department of higher finance and economics colleges should set up “Accounting Law” course. First, the accounting profession to create “accounting law” course necessity