贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。

Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.

youdao

贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。

Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.

youdao