本文選題：XBRL財務(wù)報告　切入點：實施效果　出處：《杭州電子科技大學(xué)》2017年碩士論文

【摘要】：隨著信息技術(shù)和計算機水平的高速發(fā)展,大數(shù)據(jù)、互聯(lián)網(wǎng)+、云計算等計算機概念相繼提出,現(xiàn)代商業(yè)社會已經(jīng)形成了信息時代特殊的會計環(huán)境,對傳統(tǒng)財務(wù)報告產(chǎn)生了新的挑戰(zhàn)和沖擊。與此同時,信息技術(shù)的發(fā)展也為問題的解決提供了可能,借助XML技術(shù)生成了一種計算機語言XBRL,并將其應(yīng)用于財務(wù)領(lǐng)域生成了XBRL財務(wù)報告。目前XBRL財務(wù)報告已在全球范圍實施應(yīng)用。我國在2002年首次開始XBRL財務(wù)報告的研究工作,并于2009年,上交所和深交所相繼推出XBRL財務(wù)報告披露平臺,要求所有上市公司同步披露XBRL財務(wù)報告。從世界其他國家XBRL財務(wù)報告的實施效果來看,XBRL財務(wù)報告具有準確錄入、精確搜索、動態(tài)分析、實現(xiàn)共享等優(yōu)點,能夠彌補傳統(tǒng)財務(wù)報告的缺陷。但是我國資本市場XBRL財務(wù)報告的實施應(yīng)用效果究竟如何呢?本文在梳理了國內(nèi)外XBRL研究的相關(guān)文獻后,找到了對其進行實施效果研究的突破口,即以股價信息含量為分析視角。接著分析了國內(nèi)外XBRL的應(yīng)用現(xiàn)狀,對XBRL、實施效果和股價信息含量等概念進行界定,并以認知理論、信息不對稱理論、有效市場理論、決策有用觀作為實證研究的理論支撐,提出三個假設(shè)。最終確定以2002-2015年中國A股除金融業(yè)上市公司年度報告為全樣本,將股價信息含量作為實施效果的度量指標,檢驗XBRL的實施效果,同時檢驗了上交所和深交所,國有企業(yè)和非國有企業(yè)之間的實施效果差異。實證研究結(jié)果驗證了XBRL財務(wù)報告的應(yīng)用,能夠有效提高我國企業(yè)股價信息含量;我國上交所和深交所實施應(yīng)用后,在提高股價信息含量的效果上,差異并不顯著;XBRL財務(wù)報告的實施后,在提高股價信息含量上,國有控股企業(yè)比非國有控股企業(yè)效果更加顯著。我國XBRL財務(wù)報告實施已經(jīng)初見成效,但仍有待提高,針對研究結(jié)果以及應(yīng)用現(xiàn)狀,對我國XBRL的進一步實施應(yīng)用提出了相應(yīng)的政策建議。
[Abstract]:With the rapid development of information technology and computer level, big data, Internet, cloud computing and other computer concepts have been put forward one after another. The modern commercial society has formed a special accounting environment in the information age. New challenges and shocks to traditional financial reporting. At the same time, the development of information technology also provides the possibility to solve the problem. A computer language XBRL is generated by using XML technology, and it is applied to the field of finance to generate XBRL financial report. At present, XBRL financial report has been applied all over the world. In 2002, our country began the research work of XBRL financial report for the first time. And in 2009, the Shanghai Stock Exchange and the Shenzhen Stock Exchange successively launched the XBRL Financial report Disclosure platform, which requires all listed companies to simultaneously disclose the XBRL financial reports. Judging from the effect of the implementation of the XBRL financial reports in other countries in the world, the XBRL financial reports are accurately recorded. Accurate search, dynamic analysis, sharing and other advantages can make up for the shortcomings of traditional financial reports. But what is the effect of the implementation of XBRL financial reports in China's capital market? After combing the relevant literature of XBRL research at home and abroad, this paper finds a breakthrough in the research of its implementation effect, that is, from the perspective of stock price information content, and then analyzes the application status of XBRL at home and abroad. This paper defines the concepts of XBRL, implementation effect and stock price information content, and takes cognitive theory, information asymmetry theory, efficient market theory, decision useful view as the theoretical support of empirical research. Three hypotheses are put forward. Taking the annual report of China A-share listed companies except the financial industry for 2002-2015 as the full sample, the information content of stock price is taken as the measure of the implementation effect, and the implementation effect of XBRL is tested. At the same time, the Shanghai Stock Exchange and the Shenzhen Stock Exchange are tested. The empirical results show that the application of XBRL financial report can effectively improve the stock price information content of Chinese enterprises. On the effect of improving the information content of stock price, the difference is not significant after the implementation of XBRL financial report. The effect of state-owned holding enterprises is more remarkable than that of non-state-owned holding enterprises. The implementation of XBRL financial reports in China has already achieved initial results, but it still needs to be improved. Some policy suggestions are put forward for the further application of XBRL in China.
【學(xué)位授予單位】：杭州電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51;F275

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