中文摘要：

本文以我国2001年至2006年间的上市公司为样本，研究了四大国有银行、非四大国有银行以及非国有银行贷款对债务人会计信息稳健性的需求差异。我们的研究结果表明，四大国有银行对贷款企业会计稳健性的需求低于非四大国有银行，非国有银行对会计稳健性的需求最高。联合检验的结果表明：同一类银行对不同性质的企业信息需求也存在差异，由于国家的隐性担保，无论是四大国有银行、非四大国有银行还是非国有银行对国有企业会计稳健性的要求均低于民营企业。

英文摘要：

We examine whether demand for accounting conservatism is different in commercial banks for a large sample of Chi- nese firms from 2001 to 2006. After dividing commercial banks into three types： big 4 state-owned banks, non-big 4 state-owned banks and non-state-owned banks, we find statistically significant difference in the level of accounting conserva- tism between firms that borrow from big 4 state-owned banks （SB_B4s） and firms that borrow from non-state-owned banks （NSBs）. But we don＇t find statistically significant difference in the level of accounting conservatism between firms borrow from non big 4 state-owned banks（SB_NB4s） and that from non-state-owned banks （NSBs）.