In modern capital market, the operations of enterprises face various kinds of risks and tests. The bank is one of the traditional high-risk industries, so it's important for the enterprise management and bank credit management to check the quality of accounting information.The global financial crisis was caused by subprime mortgage crisis in 2008, resulting in a large number of Euramerican financial institutions huge losses. The commercial banks are inevitably affected in the global financial crisis and the economic crisis. Chinese commercial Banks should regard this as the alert and strengthen credit risk prevention in promoting economic prosperity.Accounting information refers to a process which accounting system from the whole society reveals economic concepts framework and application system of a social unit organization or unit, to provide a series of value, economic technical standard and social index to react economic phenomenon itself state. Accounting information reflects the enterprise's own economic behavior of moral restraint in the economic globalization background, it is the tenet of enterprise and management concept, it is a set of management and evaluation system which is also used to constrain the internal production management behavior.Our commercial Banks in business especially stressed its effective and the awareness of risk. Commercial Banks in broadening credit risk management attention scope, while its own worth covers in all significant source, we should complete the credit risk management of the first step at first, to strengthen the credit risk identification and management. Through analyzing the accounting information of the enterprise financial, the commercial bank will search for the balance between safety, liquidity and efficiency, to minimum the commercial bank management risk.From the point of view of the enterprise, accounting information disclosure can help shape, display enterprise exterior credibility image, improve products market share, improve enterprises'financing and change the capital structure of the effective improvement, also improve p/e ratio and share price, expand enterprise various aspects of the relationship. However, it may cause side effects, such as leakage commercial secret, intensifying competition in the market, strengthening the legal regulations on its constraints and the government supervision, etc. Based on the above reasons, enterprise protect their own interests, they will provide false of the accounting information disclosure. This will make the investors and the commercial Banks have a wrong judgment, so it will bring heavy loss. So before the bank gives the loans to enterprise, it is necessary to check and review the enterprise accounting information on credit status and solvency, therefore, to ensure the comprehensive of analysis, it is particularly important to enhance the enterprise accounting information quality evaluation method.To strengthen credit risk prevention, we must improve the financial product information transparency which requires the enterprise financial personnel follows the financial system, disclose the full financial risks, makes the financial information objective and prevents manipulation in financial statements. Through improving accounting information quality evaluation, the bank credit personnel can fair and reasonable evaluate the enterprise management status responsiveness of an enterprise's accounting and know the levels of distortion of accounting numbers, and correct the distortion by the accounting means. By using the accounting information flexibility to evaluate the accounting policies and accounting, so we can timely recognize enterprise development trends and potential problems, it can provide strong financial information support for the bank credit decision-making and management.The purpose of this paper is to improve the quality of accounting information evaluation method to circumvent the bank credit risk. This research can make commercial banks understand what kind of accounting information quality needs to be improved, how to use existing enterprise accounting information to make the right credit policy, it will provide the beneficial reference for commercial banks to make the right investment decisions. |