The present invention relates to phosphoric acid/phosphonic acid derivatives shown by formula (I), wherein, R 1 or R 2 represents the following structures: (Q1), or (Q2), or (Q3). Q1 represents ester derivatives of L-amino acid, wherein R 3 is alkyl with 1-6 carbon atoms or cycloalkyl, R 4 is H or alkyl with 1-6 carbon atoms； Q2 represents hydroxyl substituted benzodioxane derivatives； Q3 represents hydroxyl substituted benzodioxolane derivatives； R 1 or R 2 is the same or different, but at least one of them is Q2 or Q3； D represents residues of pharmacologically active molecules containing a phosphate/phosphonate group, i.e. formula (II) represents pharmacologically active molecules containing a phosphate/phosphonate group； and when R 1 and R 2 are different, the configuration of the P atom connected to R 1 and R 2 is of R or S type.
