贷款拨备政策不仅会影响到银行会计透明,而且也会影响到银行稳健经营。本文首先回顾了美国银行业1980年代以来在贷款拨备问题上的经验教训,以及美国银行界与会计界为此所展开的冲突和争论。然后,对我国银行业自建立贷款拨备政策以来所经历的政策变迁及其对银行稳健和会计透明的影响进行了经验分析。最后,在上述经验研究的基础上提出若干启示与建议。 Loan provision policy will not only affect the bank accounting transparency, but also affect the steady operation of the bank. This paper begins with a review of the lessons learned from the loan provisions of the U.S. banking industry since the 1980s and the conflicts and controversies that have arisen between the U.S. banking community and the accounting community. Then, it makes an empirical analysis of the policy changes that our country’s banking industry has experienced since its establishment of loan provision policy and its impact on bank stability and accounting transparency. Finally, based on the above empirical research, I put forward some enlightenments and suggestions.