財務報表為制訂授信決策之重要資訊來源，而穩健會計可增加公司財務報表的資訊品質。本研究實證探討當公司採行穩健會計時，是否可降低銀行融資超貸之可能性，使銀行願意為了穩健財務報表的效益，而降低公司需支付的債務融資成本。 本研究以1997至2008年之5,507筆觀察值為研究樣本，依Beaver and Ryan（2005）之分類，將穩健會計衡量指標分為非條件式穩健會計與條件式穩健會計，分析公司會計穩健程度對銀行融資利率的影響，並探討公允價值會計是否會影響條件式穩健會計與銀行融資利率之關聯性。 本研究之主要實證結果顯示，非條件式穩健會計與條件式穩健會計皆與銀行融資利率呈負向關係；公允價值會計之採用與銀行融資利率呈負向關係，且正向影響條件式穩健會計與銀行融資利率之關聯性。非條件式穩健會計與銀行給予融資超貸之風險呈負向關係，但條件式穩健會計與銀行給予融資超貸風險之關聯性並不一致。額外之測試顯示，主要實證發現不因改採其他方式衡量銀行融資利率，或以稅前息前淨利取代稅前息前折舊前淨利衡量超貸風險而有改變。 / Financial statement is one of important resources to credit decisions making. Conservatism increases the quality of financial statement. Based on the definition of types of accounting conservatism, unconditional and conditional, proposed by Beaver and Ryan (2005), and the use of a sample of 5,507 firm-year financial data from 1997 to 2008, this study investigates conservatism effects on the over-loan risks from borrowers through bank loan pricing. The primary empirical findings indicate that a significantly negative association exits between unconditional (conditional) conservatism and bank loan pricing. In addition, a significantly negative association exits between fair-value accounting and bank loan pricing, and the adoption of fair-value accounting affect the association between conditional conservatism and bank loan pricing. Moreover, the result also shows that a significantly negative association exits between unconditional conservatism and the over-loan risks. The analysis of additional tests indicates that the primary findings held when alternative measurements of interest rates are used for proxy variables for bank loan pricing and EBIT is used for proxy variables for EBITDA.