中国情境下XBRL技术扩散研究：影响因素、企业行为选择与政府干预

XBRL技术创新的有效推广对提升我国会计信息化工作水平、改善我国资本市场财务信息的质量水平都具有重要意义。中国XBRL运用和推广尚处于发展的初期，其有效扩散会是一个长期而复杂的过程，未来的技术扩散过程和路径并不清晰。本项目依据技术扩散理论、实证研究、多Agent建模等方法，对中国情境下的XBRL技术扩散进行研究。在研究中，首先构建XBRL技术扩散影响因素的理论模型，实证考察影响中国XBRL技术扩散的关键因素；在此基础上，以小世界网络作为社会系统的逻辑模型，构建基于多Agent的XBRL技术扩散模型并进行仿真，研究在企业行为选择与政府干预共同作用下的XBRL技术扩散过程。本项目研究了XBRL技术扩散中各利益相关者的行为特征及相互影响，能够为我国XBRL事业推进提供新的方法和思路，为我国会计信息化工作提供决策参考，同时对于进一步阐明我国新技术推进具有积极的学术意义。

Effective promotion of XBRL technology innovation has important implications for promoting the level of accounting informatization and improving the quality of capital market financial information of our country. Given that the application and promotion of XBRL in China is still in the early stage of development, XBRL technology diffusion in our country is a long and complicated process, and the process and route of technology in the future is not clear. This research project studies XBRL technology diffusion in Chinese context based on technology diffusion theory, empirical approach, and multi-agent modeling approach. First, the theoretical model of influencing factors of XBRL technology diffusion is constructed. Using this model, the key influencing factors of XBRL technology diffusion in China are empirically analyzed. Then, based on the research results of influencing factors, small-world network is used as logic basis, and a multi-agent XBRL technology diffusion model is built and simulated. This model is used to analyze XBRL technology diffusion process including corporate behavior choices and government interventions. This project studies the behavior characteristics and interaction effect of stakeholders in the process of XBRL technology diffusion. The research results will provide new method and train of thought for XBRL advance in our country, supply decision reference for our accounting informatization, and have important academic significance for future clarifying new technology promotion.