防范和化解银行系统性风险是当前各国实施宏观审慎监管的重要目标。无论银行监管机构还是学术界均在积极探索银行系统性风险的影响因素与形成机制。然而，现有研究较少从会计信息的视角探究会计准则在系统风险防范当中的作用。本课题以银行相关会计准则为出发点，首先分析会计准则是否影响银行利益相关者决策，其次探讨银行是否因预期会计准则会改变利益相关者决策而调整自身经营决策行为，最后研究银行行为的改变是否通过杠杆顺周期和银行风险敞口变动而造成系统性风险。在每一部分，本课题都将分别从贷款损失准备、公允价值、资产表内化披露以及流动性信息披露等四个与银行会计最为相关的维度展开分析。通过本课题研究，我们将从理论上系统了解中国制度背景下会计准则对银行系统性风险的作用机制与作用后果，从而在实践中为我国会计准则制定机构切实防范和化解银行系统性风险提供证据支持。

Taking precautions against and reducing systemic risk of banking is one of the most important objectives for implementing macro-prudential supervision globally. Identifying mechanisms of forming and affecting systemic risk is the fundamental ways to preventing and reducing risks, and it’s becoming one of the most urgent topics for both academia and regulators.However, current research is mainly limited to the finance perspective, and few research explores systemic risk from an accounting perspective. We investigates the role of accounting standards in the formation and spreading of financial risk. Firstly, we explores how accounting standards mostly related to banking industry affect bank stakeholders' decision-making behavior. Secondly, we study the feedback effects of specific accounting standards on banking’s decision-making behaviors, or real effects of banking accounting standards. Finally, we explore whether the changes of bank behaviors would cause leverage procyclicality and bank risk exposure and thus influencing banking systematic risks. In each part, we investigates from four specific accounting standards mostly related to banking industry: loan loss provision accounting, fair value accounting, recognition versus off-balance sheet disclosure, and liquidity information disclosure. Our research would help understanding the role of accounting standards in systemic risk of banking in China, and our research may lend help to China's accounting standards setting.