XBRL对会计透明度的影响—以深交所上市公司为例

The Influence of XBRL to Accounting Transparency—Take the Shenzhen Stock Exchange Listed Companies as Example

摘要: 高会计透明度有利于资本市场的平稳有序运行，有利于会计信息使用者做出科学的经济决策。可扩展商业报告语言XBRL是财务呈报领域的技术创新，可以降低信息的生成及交换成本，更有利于信息的披露和传递。综合目前对会计透明度的不同观点，本文从会计信息生成质量、会计信息披露质量两个方面来界定会计透明度，并检验XBRL实施对会计透明度的影响。研究结果显示：目前阶段XBRL虽然能够从总体上改善上市公司的会计信息透明度，但对上市公司会计信息生成质量的影响尚不显著。

Abstract: High accounting transparency is conducive to a smooth and orderly operation of the capital market, and it can help users of accounting information to make reasonable economic decisions. As a classic case of financial reporting innovation, XBRL (eXtensible Business Reporting Language) can reduce the cost of information producing and exchange, and provide convenience to investors to use financial information. According to the different opinions of the accounting transparency nowadays, the essay defines accounting transparency with two aspects: create quality and disclosure quality of accounting information. Then it analyzes the correlation between the XBRL and accounting transparency. The conclusion of this paper is that XBRL can obviously improve overall accounting transparency of listed companies, but cannot improve the create quality of accounting information obviously.