文章以XX航空公司2009年—2014年公布的临时公告和定期报告中有关衍生金融工具的会计信息和文字信息的披露为例,分析我国企业衍生金融工具会计信息披露的现状及问题,并以此提出相应的改进措施,为我国衍生金融工具会计信息披露的规范和监管提供参考。 Taking the disclosure of accounting information and written information about derivative financial instruments published in the interim announcements and periodic reports XX Airlines announced in 2009 and 2014 as an example, the article analyzes the status quo and problems of accounting information disclosure in China’s corporate derivative financial instruments. Put forward corresponding improvement measures, and provide reference for the regulation and regulation of accounting information disclosure of derivative financial instruments in our country.