The invention relates to a microwave digestion method for the determination of phosphorus / phosphatide content in oil. The method is as below: adding 4-8mL of nitric acid and 1-3mL of hydrogen peroxide into 0.2g of a sample, digesting the sample in a microwave digestion instrument, setting the digestion liquid to a determined volume in a volumetric flask and shaking uniformly; preparing a hydrazine sulfate solution and an ammonium molybdate sulfuric acid solution; drawing a standard curve to form a curve equation; preparing a phosphate standard solution for the standard curve; adding the hydrazine sulfate solution and the ammonium molybdate sulfuric acid solution into the digestion solution in the volumetric flask; diluting with deionized water to the scale, shaking uniformly, standing, and measuring the absorbance at the wave length of 650nm by using deionized water as the blank; and checking the amount of phosphorus from the standard curve according to the absorbance of the measured solution, and calculating the phosphatide content according to a formula as below. According to the method, nitric acid and hydrogen peroxide are added into the sample, which is digested in a micro wave digestion furnace; and the method can substitute a phosphatide dry ashing determination method, and has the advantages of greatly shortened analysis time, direct volume setting of the digestion liquid, convenience for the following operations and accurate and reliable determination results.