我国上市银行信息披露普遍存在可靠性差、会计信息披露不充分等问题。基于上市银行会计信息披露现状,分析会计信息披露质量评价标准理论,提出上市银行会计信息披露质量评价体系的构建原则和思路,以期为我国上市银行保证信息披露提供参考。 The disclosure of information in China’s listed banks is generally unreliable, with inadequate disclosure of accounting information. Based on the status quo of accounting information disclosure of listed banks, this paper analyzes the theory of evaluation criteria of accounting information disclosure and puts forward the principles and thoughts of constructing accounting information disclosure quality evaluation system of listed banks in the hope of providing references for listed banks in our country to guarantee information disclosure.