本文關(guān)鍵詞：基于產(chǎn)權(quán)博弈的XBRL信息透明度研究　出處：《湖南大學(xué)》2014年博士論文　論文類型：學(xué)位論文

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【摘要】：國(guó)際化與信息化是當(dāng)今會(huì)計(jì)發(fā)展的兩大主題，XBRL（可擴(kuò)展商業(yè)報(bào)告語(yǔ)言）正是二者緊密結(jié)合的產(chǎn)物。由于XBRL技術(shù)能對(duì)會(huì)計(jì)交易或事項(xiàng)進(jìn)行多維描述和迅速傳播，所以能夠顯著提高財(cái)務(wù)信息的透明度。 經(jīng)過(guò)十多年的歷程，XBRL研究己經(jīng)取得了較豐碩的成果，并且得到了許多學(xué)者的關(guān)注，但從總體上看，XBRL的研究方興未艾。從研究方法上，，大量的文章采用規(guī)范的研究方法。然而XBRL標(biāo)準(zhǔn)是將計(jì)算機(jī)技術(shù)應(yīng)用于財(cái)務(wù)報(bào)告領(lǐng)域，因此無(wú)論是從計(jì)算機(jī)技術(shù)的角度還是從會(huì)計(jì)學(xué)的角度，都有很多的研究方法可供參考，國(guó)內(nèi)的研究更多的是跟隨了國(guó)外的研究方法，然而由于我國(guó)特殊的財(cái)務(wù)報(bào)告環(huán)境，采用針對(duì)性的案例研究方法和實(shí)驗(yàn)研究方法或許具有更多實(shí)踐意義。從研究?jī)?nèi)容上，研究的主題基本上還是關(guān)注XBRL標(biāo)準(zhǔn)所帶來(lái)的價(jià)值優(yōu)勢(shì)，分析XBRL標(biāo)準(zhǔn)所產(chǎn)生的影響，對(duì)XBRL的分類標(biāo)準(zhǔn)制定和XBRL的財(cái)務(wù)報(bào)告審計(jì)鑒證的研究等。盡管我國(guó)已經(jīng)強(qiáng)制上市公司披露基于XBRL標(biāo)準(zhǔn)的年報(bào)，但是并沒有考察其對(duì)利益相關(guān)者的影響，然而XBRL標(biāo)準(zhǔn)不僅僅是個(gè)技術(shù)問(wèn)題，更多的受到利益相關(guān)者的影響，因此研究XBRL財(cái)務(wù)報(bào)告信息產(chǎn)權(quán)的博弈具有重大的理論與實(shí)踐意義。已有研究既沒有考察其對(duì)上市公司已有財(cái)務(wù)信息系統(tǒng)的影響，也沒有考察其對(duì)公司現(xiàn)有財(cái)務(wù)人員工作成本和時(shí)間的影響，因?yàn)橐磺卸夹枰獙?shí)踐加以檢驗(yàn)。由于目前XBRL標(biāo)準(zhǔn)的推行僅僅在財(cái)務(wù)報(bào)告層面，要充分發(fā)揮XBRL標(biāo)準(zhǔn)的優(yōu)勢(shì)，需要更進(jìn)一步的推進(jìn)XBRL的采用，也就是說(shuō)將XBRL應(yīng)用于整個(gè)財(cái)務(wù)信息供應(yīng)鏈當(dāng)中，因此研究公司XBRL財(cái)務(wù)報(bào)告透明度的計(jì)量與應(yīng)用效果，具有重大的理論與實(shí)踐意義。 本文圍繞五個(gè)基本問(wèn)題展開研究：（1）組織要不要采納XBRL？（2）XBRL信息產(chǎn)權(quán)利益相關(guān)者如何博弈？（3）如何計(jì)量XBRL信息透明度？（4）如何評(píng)價(jià)企業(yè)XBRL信息透明度？（5）企業(yè)XBRL應(yīng)用效果如何？ 本文采用規(guī)范研究與實(shí)證研究相結(jié)合的研究方法，綜合運(yùn)用管理學(xué)理論、經(jīng)濟(jì)學(xué)理論、產(chǎn)權(quán)理論、博弈理論、會(huì)計(jì)理論，以XBRL信息透明度為主題，圍繞上述五個(gè)基本問(wèn)題逐層展開研究。首先用偏最小二乘（PLS）回歸分析了影響組織采納XBRL的因素，從信息產(chǎn)權(quán)角度解析組織采納XBRL的動(dòng)力，然后研究了XBRL信息產(chǎn)權(quán)博弈與XBRL信息透明度的波動(dòng)關(guān)系。接下來(lái)，通過(guò)比較公司XBRL財(cái)務(wù)報(bào)告元素與XBRL分類國(guó)家標(biāo)準(zhǔn)元素的差異，從五個(gè)維度提出了一種計(jì)量財(cái)務(wù)報(bào)告透明度的方法。在此基礎(chǔ)上設(shè)計(jì)了XBRL網(wǎng)絡(luò)財(cái)務(wù)信息評(píng)價(jià)指標(biāo)體系，將XBRL信息透明度引入企業(yè)內(nèi)部過(guò)程，采用層次分析法（AHP法）評(píng)價(jià)了30家上市公司XBRL年報(bào)應(yīng)用的效果。最后從XBRL技術(shù)與現(xiàn)有會(huì)計(jì)人員掌握的技能兩方面研究了XBRL與企業(yè)現(xiàn)有ERP系統(tǒng)融合的應(yīng)用效果。 本文的主要研究結(jié)論如下包括：（1）XBRL信息各利益相關(guān)者的合作博弈能夠提高各自的產(chǎn)權(quán)收益，從而促使組織采納XBRL。本文應(yīng)用偏最小二乘（PLS）回歸分析了組織采納XBRL的影響因素，研究結(jié)果表明組織采納XBRL的因素并非只有純技術(shù)性因素，即使在政府法令強(qiáng)制要求組織采納XBRL后，模仿性壓力、規(guī)范性壓力和網(wǎng)絡(luò)外部性也是影響組織采納XBRL的重要因素。與XBRL信息產(chǎn)權(quán)相關(guān)的五類利益相關(guān)人，即股東、經(jīng)營(yíng)者、監(jiān)管者、XBRL軟件商、會(huì)計(jì)人員，他們之間的合作博弈提高了XBRL信息產(chǎn)權(quán)收益。（2）XBRL信息產(chǎn)權(quán)是各國(guó)政府會(huì)計(jì)機(jī)構(gòu)與國(guó)際組織共同協(xié)調(diào)的結(jié)果，XBRL信息產(chǎn)權(quán)價(jià)格與XBRL信息透明度存在波動(dòng)關(guān)系。應(yīng)用蛛網(wǎng)理論研究表明：XBRL信息編制者較信息需求者力量強(qiáng)大，編制者可以選擇供給信息不充分透明而抬高信息產(chǎn)權(quán)價(jià)格，需求者可能不得不屈從于供給者的強(qiáng)勢(shì)力而接受信息產(chǎn)權(quán)價(jià)格。但是，如果XBRL信息產(chǎn)權(quán)價(jià)格過(guò)高，使得XBRL信息產(chǎn)權(quán)博弈處于發(fā)散型蛛網(wǎng)，則有可能使資本市場(chǎng)泡沫過(guò)大，導(dǎo)致股市崩潰引發(fā)經(jīng)濟(jì)危機(jī)，所以在XBRL信息編制者供給信息不透明時(shí)，希望借助XBRL信息通用信息管制者的力量，將XBRL信息產(chǎn)權(quán)價(jià)格運(yùn)行在收斂型蛛網(wǎng)中或封閉的蛛網(wǎng)中，以實(shí)現(xiàn)股市長(zhǎng)遠(yuǎn)穩(wěn)定發(fā)展。（3）XBRL信息透明度計(jì)量的對(duì)象是元素，從元素的五個(gè)維度可以計(jì)量XBRL信息透明的程度。本文參照巴塞爾銀行監(jiān)管委員會(huì)關(guān)于信息透明度的五個(gè)維度(全面性、相關(guān)性、可靠性、可比性、重大性)，以12個(gè)行業(yè)的546個(gè)公司2010年XRRL財(cái)務(wù)報(bào)告中的元素為樣本，通過(guò)比較公司2010年XRRL資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、股東權(quán)益變動(dòng)表中的元素與CXRBL元素個(gè)數(shù)及屬性差異，描述統(tǒng)計(jì)得出了各個(gè)差異類型的數(shù)量，以數(shù)量差別給出了樣本公司XBRL信息透明度指數(shù)。（4）樣本上市公司XBRL年報(bào)透明度總體水平處于中等水平。本文選擇IT平衡計(jì)分卡設(shè)計(jì)XBRL網(wǎng)絡(luò)財(cái)務(wù)信息模式評(píng)價(jià)指標(biāo)體系，將XBRL信息透明度引入企業(yè)內(nèi)部過(guò)程，采用層次分析法（AHP）法評(píng)價(jià)30家上市公司XBRL年報(bào)應(yīng)用的效果，結(jié)果表明總體水平處于中等水平。（5）驗(yàn)證了XBRL與企業(yè)現(xiàn)有ERP系統(tǒng)的融合。運(yùn)用常用的EXCEL軟件分析XBRL財(cái)務(wù)報(bào)告，利用EXCEL的數(shù)據(jù)鏈接，會(huì)計(jì)人員可以隨時(shí)獲取XBRL財(cái)務(wù)報(bào)告中的數(shù)據(jù)或元素，可以在EXCEL中通過(guò)簡(jiǎn)單編程，將網(wǎng)上財(cái)務(wù)報(bào)告XBRL中的財(cái)務(wù)報(bào)表轉(zhuǎn)換成EXCEL表進(jìn)行分析。
[Abstract]:The internationalization and informationization are the two major themes of the contemporary development of accounting, XBRL (Extensible Business Reporting Language) is the combination of the two. Because XBRL technology to accounting business multi-dimensional description and spread rapidly, so can improve the transparency of financial information.
After more than 10 years of history, XBRL research has achieved fruitful results, and attracted the attention of many scholars, but on the whole, XBRL research is just unfolding. From research methods, a large number of articles using standardized methods. However, the XBRL standard is the application of computer technology in the area of financial report, therefore whether from the point of view of computer technology or from the perspective of accounting, there are many research methods for reference, the domestic research is more with foreign research methods, however, due to China's special financial reporting environment, using a specific case study method and experimental research method may have more practical significance from. The research content, the research subject is basically concerned about the value of the advantage of the XBRL standard, analysis of influence of the XBRL standard, the classification standard of XBRL and XBRL to develop financial Research Report of audit attestation. Although our country has mandatory disclosure of listed companies based on the annual report of the XBRL standard, but there is no influence on the interests of the stakeholders, but the XBRL standard is not only a technical problem, more influenced by the stakeholders, has important theoretical and practical significance to study the financial information property so the game the report of XBRL. The existing research does not study its impact on the existing financial information system of listed companies, there is no influence of the company's existing financial personnel work cost and time, because everything needs to be tested. Due to the current practice of implementing XBRL standard only report on the financial level, we should give full play to the advantages of XBRL standard. To further promote the XBRL that is to say, the application of XBRL in the supply chain of the financial information, so the study of XBRL company financial report The measurement and application of transparency have great theoretical and practical significance.
This paper focuses on five basic questions: (1) do organizations need to adopt XBRL? (2) XBRL, how do stakeholders play games? (3) how to measure XBRL information transparency? (4) how to evaluate the transparency of XBRL information? (5) what is the effect of XBRL application?
This paper adopts the research methods of combining normative research and empirical research, the integrated use of management theory, economics theory, property rights theory, game theory, accounting theory, based on XBRL information transparency as the theme, focusing on the five basic problems of layer is researched. Firstly using partial least squares (PLS) regression analysis of the influencing factors of XBRL organization from the perspective of information adoption, property organization XBRL power fluctuation, and then discussed the relationship between the XBRL and XBRL property game information transparency. Next, through the difference of standard elements and XBRL classification of countries XBRL financial report, a method for measuring the transparency of financial reports put forward from five aspects. On the basis of the design of the XBRL evaluation index system of financial information, the XBRL information transparency into internal process, using the analytic hierarchy process (AHP) to evaluate the 30. The application effect of XBRL annual report of city company. Finally, the application effect of integration of XBRL and existing ERP system is studied from two aspects of XBRL technology and the skills of existing accountants.
The main conclusions are as follows: (1) cooperative game XBRL information stakeholders are able to improve their property income, thus contributing to the organization XBRL. using partial least squares (PLS) regression analysis of the influencing factors of XBRL organization, the results of the study show that the organization is not only pure XBRL adoption factors technical factors even in the government organization act mandated XBRL, imitative pressure, pressure and regulate important factors of network externality is the impact of organization XBRL. Five types of stakeholders, and XBRL information property that the shareholders, operators, regulators, XBRL providers, accounting personnel, improve the cooperative game between them XBRL information property income. (2) XBRL is the governments accounting information property rights institutions and international organizations results, XBRL information and XBRL information transparency property price Fluctuation. Application of cobweb theory research shows that more information needs XBRL information compiled a powerful force, preparers can choose to supply information not fully transparent and elevation information property prices, demand may force have to submit to the supplier and the acceptance of information property price. However, if the XBRL information property prices are too high, so XBRL in the property game divergent cobweb, is likely to make the capital market bubble is too big, cause the collapse of the stock market caused by the economic crisis, so in the XBRL information preparers to supply information opaque, XBRL wants to use the power of information control of general information, XBRL information property prices running at a cobweb or closed cobweb. In order to achieve long-term stable development of the stock market. (3) the object XBRL information transparency measurement is an element, from the five dimensions of the element can be degree of information transparency. The measurement of XBRL According to the Basel Committee on banking supervision five dimensions of information transparency (comprehensiveness, relevance, reliability, comparability, materiality, XRRL financial report in 2010) to 546 companies in 12 industries of the elements in the sample table, profit by comparing the company in 2010 XRRL, balance sheet, cash flow statement statement of changes in equity and the elements of CXRBL the number of elements and attributes differences, descriptive statistics the number of individual differences in the type, was given in the Sample Firms XBRL information transparency index number difference. (4) XBRL annual report of listed companies overall in the middle level. The level of transparency we choose IT balanced scorecard evaluation index system of financial information model design of XBRL network, the XBRL information transparency into internal process, using the analytic hierarchy process (AHP) method to evaluate the application of XBRL's annual report of 30 listed companies in effect, the results showed that the total The level is in the middle level. (5) demonstrated the integration of the existing ERP system and XBRL enterprise. XBRL analysis of financial reports using the commonly used EXCEL software, using the EXCEL data link, accounting personnel can acquire XBRL financial report data elements or at any time, in EXCEL, through simple programming, online financial report in XBRL the financial statements into EXCEL table were analyzed.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F232

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