在2006年新会计准则颁布实施的背景下,本文从理论上、现实上分析了新准则对我国上市银行产生的影响。本文的分析表明,新准则实施后,我国上市银行在衍生金融工具的披露质量和透明度方面取得了很大的进步,但公允价值估值的可靠性和公允价值信息的波动性仍是亟待解决的问题。 Under the promulgation and implementation of the new accounting standards in 2006, this paper analyzes the impact of the new standards on the listed banks in our country theoretically and practically. The analysis of this article shows that after the implementation of the new standard, the listed banks in our country have made great progress in disclosing the quality and transparency of derivative financial instruments. However, the reliability of the fair value estimation and the volatility of the fair value information are still to be solved urgently problem.