中文摘要：

银行的信息获取和处理能力将对其信贷决策的质量产生重要影响，会计信息作为一种交易型融资行为赖以发生的重要信息对银行信贷决策具有重要的价值，这在西方大量的研究中得以证明。国内外的学者在会计信息及其质量对银行信贷决策的影响进行了大量的研究，本文将围绕会计信息及其质量在银行贷款利率、贷款期限、贷款方式以及限制性条款等信贷决策方面的作用来梳理该领域的相关文献，以期对我国将来相关的理论研究和工作实践提供指导。

英文摘要：

Banking, information access and processing capabilities to its credit an important impact on the quality of decision making, accounting information as a transactionbased financing of acts wbich place important information on the bank credit policy has an important value, which in the West to a large number of studies.proof. Domestic and foreign scholars in the quality of accounting information and its impact on bank credit decision-making carried out extensive research, this article will focus on the quality of accounting information and bank lending rates, loan terms, loans and restricted credit terms, etc. The role of decision-making to comb the literature in this area, to the future of China-related theoretical research and practical work to provide guidance.