Abstract: At present, the derivative financial instrument to accounting information disclosure quality is not optimistic. Because the development of derivative market in China is not mature, the relevant rules formulated should be improved. Firstly, the influencing factors on the quality of the derivative financial instrument to accounting information disclosure were researched .Secondly, the relationship between the influencing factors and disclosure quality was determined based on the analysis. Finally, the results made enterprises improve the quality of derivative financial instruments to accounting information disclosure and stakeholders support the proper use of derivative financial instruments accounting information.

Key words: Derivative financial instruments, Accounting information, Influencing factors, Disclosure quality, Stakeholder

摘要： 于兆河( 1 9 6 9 - ) , 男, 硕士, 副教授, 从事企业财务管理、 会计理论与实务等方面的研究; E - m a i l : 9 4 7 7 4 9 1 3 3@q q.c o m。

关键词:  衍生金融工具, 会计信息, 影响因素, 披露质量, 利益相关者