本文简单阐述了会计信息的理论基础与我国商业银行利用会计信息进行信贷决策的现状,进一步分析指出目前存在的局限性,结合实际情况,给出了几种改进的方法,旨在为改善我国商业银行的信贷决策提供理论基础,从而有效的降低商业银行的信贷风险,促进商业银行健康稳健地发展。 This article simply elaborates the theoretical basis of accounting information and the status quo of China’s commercial banks making use of accounting information to make credit decisions. Further analysis points out the existing limitations and presents several improved methods to improve China’s commercial The credit decision-making of banks provides the theoretical basis, so as to effectively reduce the credit risk of commercial banks and promote the healthy and steady development of commercial banks.