本文選題：XBRL + 會(huì)計(jì)信息質(zhì)量�。� 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：XBRL(eXtensible Business Reporting Language,可擴(kuò)展商業(yè)報(bào)告語言)是基于互聯(lián)網(wǎng),可跨平臺(tái)操作的商業(yè)報(bào)告語言,是目前全世界公認(rèn)的財(cái)務(wù)信息交換的最新技術(shù)。自美國注冊會(huì)計(jì)師查爾斯霍夫曼提出XBRL構(gòu)想以來,這一技術(shù)就因其高超的行業(yè)水平深受追捧,在全球迅速發(fā)展。目前XIBRL已在全球多個(gè)國家和地區(qū)中的基金、證券、保險(xiǎn)、稅收、金融、碳排放、養(yǎng)老金等多個(gè)財(cái)務(wù)報(bào)告領(lǐng)域以及非財(cái)務(wù)報(bào)告領(lǐng)域中廣泛應(yīng)用,成為當(dāng)前全球備受關(guān)注的技術(shù)。中國證監(jiān)會(huì)首先將XBRL作為上市公司電子化信息披露的格式標(biāo)準(zhǔn),至此拉開了我國對XBRL的研究與應(yīng)用的序幕。目前滬深兩市所有上市公司財(cái)務(wù)報(bào)告均采用XBRL,并且已頒布企業(yè)會(huì)計(jì)準(zhǔn)則通用分類標(biāo)準(zhǔn)以及XBRL技術(shù)規(guī)范系列國家標(biāo)準(zhǔn)。最初引入XBRL的目的在于實(shí)現(xiàn)整個(gè)財(cái)務(wù)鏈數(shù)據(jù)的自由交換,保證財(cái)務(wù)信息的有效性及可靠性,因此有必要對XBRL是否會(huì)改善會(huì)計(jì)信息質(zhì)量進(jìn)行研究。研究中首先應(yīng)用理論分析的方法,介紹了 XBRL、會(huì)計(jì)信息質(zhì)量相關(guān)理論,對XBRL影響會(huì)計(jì)信息質(zhì)量進(jìn)行了規(guī)范研究;其次,運(yùn)用實(shí)證分析的方法進(jìn)一步分析XBRL對會(huì)計(jì)信息質(zhì)量的影響;最后根據(jù)規(guī)范及實(shí)證研究結(jié)果得出XBRL提高了會(huì)計(jì)信息質(zhì)量的結(jié)論。以近幾年滬深A(yù)股上市公司數(shù)據(jù)為研究樣本,以盈余管理程度衡量會(huì)計(jì)信息質(zhì)量,并運(yùn)用描述性統(tǒng)計(jì)分析、配對T檢驗(yàn)、多元回歸分析等方法來驗(yàn)證XBRL是否能顯著影響盈余管理,進(jìn)而影響會(huì)計(jì)信息質(zhì)量,并站在會(huì)計(jì)信息質(zhì)量的角度針對XBRL目前應(yīng)用中存在的問題提出建議。通過研究證實(shí)XBRL確實(shí)對會(huì)計(jì)信息質(zhì)量產(chǎn)生了影響,且XBRL的應(yīng)用會(huì)使會(huì)計(jì)信息質(zhì)量不斷提高,同時(shí)證實(shí)滬深市上市公司應(yīng)用XBRL后的對會(huì)計(jì)信息質(zhì)量的影響大小不同,XBRL標(biāo)準(zhǔn)下深交所A股企業(yè)盈余管理行為比上交所低,說明在實(shí)施XBRL后深交所A股企業(yè)會(huì)計(jì)信息質(zhì)量提高程度高于上交所企業(yè)。
[Abstract]:XBRL(eXtensible Business Reporting language (Extensible Business reporting language) is an Internet-based, cross-platform operating business reporting language, which is the latest technology of financial information exchange in the world.Since Charles Hoffman put forward the idea of XBRL, the technology has developed rapidly in the world because of its high level of industry.At present, XIBRL has been widely used in many financial reporting fields such as fund, securities, insurance, tax, finance, carbon emission, pension and non-financial reporting field in many countries and regions of the world.China Securities Regulatory Commission firstly regards XBRL as the standard of electronic information disclosure of listed companies, which opens the prelude to the research and application of XBRL in China.At present, all listed companies in Shanghai and Shenzhen stock markets adopt XBRL, and have promulgated the general classification standard of enterprise accounting standards and the series of national standards of XBRL technical specification.The purpose of introducing XBRL at first is to realize the free exchange of data in the whole financial chain to ensure the validity and reliability of financial information. Therefore, it is necessary to study whether XBRL will improve the quality of accounting information.In the research, the author introduces the theory of XBRL, the quality of accounting information, and studies the influence of XBRL on the quality of accounting information.The influence of XBRL on the quality of accounting information is further analyzed by using the method of empirical analysis, and the conclusion that XBRL improves the quality of accounting information is concluded according to the standard and empirical research results.Based on the data of Shanghai and Shenzhen A-share listed companies in recent years, this paper measures the quality of accounting information by earnings management degree, and applies descriptive statistical analysis, paired T test,Multiple regression analysis and other methods to verify whether XBRL can significantly affect earnings management, and then affect the quality of accounting information, and from the point of view of the quality of accounting information, put forward some suggestions on the problems existing in the current application of XBRL.Through the research, it is proved that XBRL does have an impact on the quality of accounting information, and the application of XBRL will improve the quality of accounting information.At the same time, it is proved that the earnings management behavior of A share companies in Shenzhen Stock Exchange is lower than that of Shanghai Stock Exchange under the different impact on accounting information quality after the application of XBRL in Shanghai and Shenzhen Stock Exchange.It shows that after the implementation of XBRL, the quality of accounting information of A share enterprises of Shenzhen Stock Exchange is higher than that of Shanghai Stock Exchange.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

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