随着衍生工具市场在我国的逐渐发展,衍生工具会计信息披露越来越受到市场的重视。本文通过研究新准则颁布以来,12家上市银行6年的相关数据,发现我国上市银行衍生工具信息披露质量在逐渐提高,并验证了公司规模及事务所类型对衍生工具信息披露质量的正向影响。 With the gradual development of derivative market in our country, the disclosure of accounting information of derivative instruments has been paid more and more attention by the market. After studying the six-year relevant data of 12 listed banks since the promulgation of the new guidelines, this paper finds that the quality of information disclosure of derivatives of listed banks in our country is gradually improving, and the positive influence of company size and firm type on the quality of derivative information disclosure .