网络时代的财务报告是一种精妙绝伦的新旧结合。500多年历史的复式账簿会计仍然在当前财务报告的主体框架中扮演着重要的角色，而信息技术所带来的种种变革又迫切要求传统的财务报告在揭示方式上能有一个全新的时空观，网络财务报告便应运而生。当前的网络财务报告在形式方面仍然存在着种种弊端，急需采用先进的技术进行改进。2000年以来，XBRL（eXtensible Business Reporting Language，可扩展的商业报告语言）——一种专门用于网络财务报告编制、交换和使用的计算机技术，被国内外学者誉为改进网络财务报告的革命性技术。关于引入XBRL技术改进网络财务报告的研究方兴未艾，但基于XBRL的网络财务报告改进的有效性如何，尚属研究空白。
本文以行为性会计理论——会计目标理论为基础，构建了一个关于财务报告改进有效性的分析框架。在这一框架内，本文采用问卷调查和实验研究等方法，探索了中国环境下基于XBRL技术改进网络财务报告的需求倾向、价值增益以及供给制约因素。本文的主要研究结论如下：
第一，基于XBRL改进网络财务报告有较强的需求倾向。具体而言，通过问卷调查发现，在中国当前环境下，财务报告利益相关方对引入XBRL改进网络财务报告有内在需求。进一步分析得出，利益相关方对于财务报告改进的要求集中体现在对财务数据标准化的要求上，而XBRL技术所具有的跨平台操作、多格式输出以及标准化、可扩展等特点正好吻合了这一要求。因此，利益相关者对于网络财务报告改进的内在需求，间接反映了对XBRL技术的需求倾向。
第二，与现有的网络财务报告相比，基于XBRL的网络财务报告具有价值增益。具体而言，通过实验研究证实，在基于XBRL的网络财务报告方式下，非专业的投资者“获取信息”和“综合信息”的能力会显著提高，从而表明基于XBRL的网络财务报告的“透明度”会显著提高。在这一实验结论基础上，利用简化的贝叶斯模型对基于XBRL的网络财务报告的价值进行推定和数值验证，结果表明，基于XBRL的网络财务报告相比现有的网络报告有价值增益。
第三，基于XBRL改进网络财务报告受多种供给因素制约。具体而言，在识别和归集网络财务报告改进的影响因素的基础上，通过问卷调查分析得出，当前影响中国上市公司基于XBRL改进网络财务报告的因素依次为：组织因素、监管因素、成本与风险因素、利益驱动因素、技术因素和环境因素。而且，这些因素对于不同规模和行业的上市公司的影响程度存在差异。
本文的研究结论具有一定的政策含义，即，在当前中国环境下，基于XBRL改进网络财务报告的需求有效，但供给不足。因而，供需矛盾亟待监管协调。
关键词：XBRL；网络财务报告；有效性；需求倾向；价值增益；制约因素
Abstract
Financial reporting in the network era has been regarded as a fabulously combination of the traditional and the new style. Although the double entry book-keeping still plays an important role in the financial reporting system，the innovation originating from the information technology urgently demands some fresh conceptions on financial reporting. As a result，Internet Financial Reporting（IFR）naturally comes up. However，the presentation of IFR（IFR-P）is unsatisfactory，so the advanced technology is being applied to improve it. XBRL （Extensible Business Reporting Language），a new technology used for the preparation，exchange and comparison of the financial reporting，has been widely praised as “the innovative technology for improving IFR” since 2000. Still the validity of the improvement on XRBL-based IFR in China is worth discussing.
Based on the Accounting Objective theory，which is also called as the Behavioral Accounting Theory，this paper constructs a framework for analyzing the validity of the improvement on financial reporting，and discusses the issues concerning the improvement on XRBL-based IFR, such as the demand tendency，added value，and supply restricted factors by using the questionnaire survey and experimental study. The main conclusions are drawn as follows:
First，the interested parties of financial reporting have demand tendency concerning the improvement on XRBL-based IFR. The questionnaire survey shows that the interested parties are in demand for the applying of XBRL. A further analysis shows that the demands of the interested parties focus on the standardization of financial data. Luckily, the advantages of XBRL, such as inter-platforms operation， various output and extensibility, can satisfy their needs. Therefore，the interested parties’ desire for the improvement of IFR indirectly reflects the demand of the applying of XBRL.
Secondly，XBRL can add value on the improvement of IFR. The experimental study attests that the non-professional investors’ ability to acquire and integrate information enhanced greatly under the XRBL-based IFR mode，which indicates that the “transparency” of the XRBL-based IFR will be improved significantly. Using the Bayesian model，it is proved that value is added by the applying of XBRL-based IFR.
Lastly，the improvement of XRBL-based IFR is restricted by many supply factors. With the help of identification and classification of factors that influence the improvement of IFR，the questionnaire survey shows that many factors influence the decision of the listed company to use XBRL. These factors are listed as follows: organization aspect，regulatory bodies，cost and risk，the motivation for benefits，technology and market. Furthermore, the extent of their influence on the listed companies differs, depending on the size and industry of the company.
The paper also has some policy significances. In other words，there exists effective demand in the improvement on XRBL-based IFR in China，but its supply is insufficient. The contradiction between supply and need has to be well coordinated by the regulatory body.
Key words：XBRL；Internet Financial Reporting （IFR）；Validity；Demand Tendency； Value Added； Conditionality Factors
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