Abstract: Provided are a novel bile acid derivative for treating fatty liver disease, a pharmaceutical composition thereof, and a use in the preparation of a medicine for treating and improving diseases and symptoms mediated or caused by FXR or TGR5. The bile acid derivative of the present invention inhibits or delays the metabolism of bile acid by bacterial BSH/7? dehydroxylase in the intestine and greatly prolongs the effective survival time of bile acid in the intestine. The bile acid derivative and the pharmaceutical composition thereof can significantly stimulate bile acid membrane receptor TGR5, promote the secretion of glucagon-like peptide 1 from enteroendocrine cells, reduce liver fat accumulation, significantly improve liver function and increase glucose tolerance, thereby having an excellent effect on the treatment of fatty liver disease.