银行会计直接连接了信贷资金运动的全过程。随着我国金融体制改革的逐步深化,银行内控制度进一步加强,银行在贷款决策中必须充分利用会计信息并进行深入分析才能为贷款决策提供可靠的依据。该文将从银行会计信息失真的含义和特点入手,通过分析会计与信贷资金运用关系及信贷资金在银行会计活动的风险表现,进一步提出强化会计信息监督防范信贷资金风险的对策。 Bank accounting directly connected with the whole process of credit funds movement. With the gradual deepening of China’s financial system reform, the bank’s internal control system is further strengthened. Banks must make full use of accounting information and conduct in-depth analysis in loan decision-making in order to provide a reliable basis for loan decision-making. This article will start with the meaning and characteristics of bank accounting information distortion. By analyzing the relationship between accounting and credit funds utilization and the risk performance of credit funds in bank accounting activities, this article will further put forward the countermeasures to strengthen the supervision of accounting information and prevent the risk of credit funds.