本文選題：XBRL財(cái)務(wù)報(bào)告　切入點(diǎn)：實(shí)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(jì)算機(jī)水平的高速發(fā)展,大數(shù)據(jù)、互聯(lián)網(wǎng)+、云計(jì)算等計(jì)算機(jī)概念相繼提出,現(xiàn)代商業(yè)社會(huì)已經(jīng)形成了信息時(shí)代特殊的會(huì)計(jì)環(huán)境,對(duì)傳統(tǒng)財(cái)務(wù)報(bào)告產(chǎn)生了新的挑戰(zhàn)和沖擊。與此同時(shí),信息技術(shù)的發(fā)展也為問(wèn)題的解決提供了可能,借助XML技術(shù)生成了一種計(jì)算機(jī)語(yǔ)言XBRL,并將其應(yīng)用于財(cái)務(wù)領(lǐng)域生成了XBRL財(cái)務(wù)報(bào)告。目前XBRL財(cái)務(wù)報(bào)告已在全球范圍實(shí)施應(yīng)用。我國(guó)在2002年首次開(kāi)始XBRL財(cái)務(wù)報(bào)告的研究工作,并于2009年,上交所和深交所相繼推出XBRL財(cái)務(wù)報(bào)告披露平臺(tái),要求所有上市公司同步披露XBRL財(cái)務(wù)報(bào)告。從世界其他國(guó)家XBRL財(cái)務(wù)報(bào)告的實(shí)施效果來(lái)看,XBRL財(cái)務(wù)報(bào)告具有準(zhǔn)確錄入、精確搜索、動(dòng)態(tài)分析、實(shí)現(xiàn)共享等優(yōu)點(diǎn),能夠彌補(bǔ)傳統(tǒng)財(cái)務(wù)報(bào)告的缺陷。但是我國(guó)資本市場(chǎng)XBRL財(cái)務(wù)報(bào)告的實(shí)施應(yīng)用效果究竟如何呢?本文在梳理了國(guó)內(nèi)外XBRL研究的相關(guān)文獻(xiàn)后,找到了對(duì)其進(jìn)行實(shí)施效果研究的突破口,即以股價(jià)信息含量為分析視角。接著分析了國(guó)內(nèi)外XBRL的應(yīng)用現(xiàn)狀,對(duì)XBRL、實(shí)施效果和股價(jià)信息含量等概念進(jìn)行界定,并以認(rèn)知理論、信息不對(duì)稱理論、有效市場(chǎng)理論、決策有用觀作為實(shí)證研究的理論支撐,提出三個(gè)假設(shè)。最終確定以2002-2015年中國(guó)A股除金融業(yè)上市公司年度報(bào)告為全樣本,將股價(jià)信息含量作為實(shí)施效果的度量指標(biāo),檢驗(yàn)XBRL的實(shí)施效果,同時(shí)檢驗(yàn)了上交所和深交所,國(guó)有企業(yè)和非國(guó)有企業(yè)之間的實(shí)施效果差異。實(shí)證研究結(jié)果驗(yàn)證了XBRL財(cái)務(wù)報(bào)告的應(yīng)用,能夠有效提高我國(guó)企業(yè)股價(jià)信息含量;我國(guó)上交所和深交所實(shí)施應(yīng)用后,在提高股價(jià)信息含量的效果上,差異并不顯著;XBRL財(cái)務(wù)報(bào)告的實(shí)施后,在提高股價(jià)信息含量上,國(guó)有控股企業(yè)比非國(guó)有控股企業(yè)效果更加顯著。我國(guó)XBRL財(cái)務(wù)報(bào)告實(shí)施已經(jīng)初見(jiàn)成效,但仍有待提高,針對(duì)研究結(jié)果以及應(yīng)用現(xiàn)狀,對(duì)我國(guó)XBRL的進(jìn)一步實(shí)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F275

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