金融工具会计信息披露问题一直是我国会计学界的研究热点。近年来集中于金融工具会计准则制定层面的研究较多,有关金融工具会计信息披露质量的研究非常少,也不够深入。鉴于此,笔者拟采用国际上通行的“内容分析法”对我国上市银行的 Accounting information disclosure of financial instruments has always been a hot topic in the field of accounting in China. In recent years, there have been a lot of researches focused on the formulation of accounting standards for financial instruments. There has been very little research on the quality of accounting information disclosures of financial instruments, nor is it thorough enough. In view of this, I intend to adopt internationally accepted “content analysis ” on China’s listed banks