银行信贷活动是中小企业发展的基础,关系着企业的生存,银行信贷资源配置活动对企业而言尤为重要。同样,企业的会计信息对银行信贷资源配置也具有一定的作用,本文通过对会计信息与银行信贷资源配置的相关理论的论述,客观地分析了二者之间的关系,有利于企业会计信息的记录以及银行信贷资源配置的实现。 Bank credit activities are the basis for the development of SMEs, the relationship between the survival of enterprises, bank credit resources allocation activities for enterprises is particularly important. Similarly, the accounting information of enterprises also plays a certain role in the allocation of bank credit resources. This article objectively analyzes the relationship between the accounting information and the bank credit resources allocation theory, which is conducive to the accounting information of enterprises Records and the Bank’s allocation of credit resources.