中文摘要：

为了更好地满足企业利益相关者的需求，1998年美国会计师CharlesHoffman根据信息技术发展的趋势提出了采用XBRL（eXtensibleBusinessReportingLanguage）作为财务信息处理的技术手段。在此之后，XBRL得到了世界各国的普遍重视和采用。诚然，我国也不例外，但是，由于我国特有的制度安排，出现了由财政部、上海证券交易所和深圳证券交易所主导的国内XBRL标准“三足鼎立”的现象，由此导致了国内XBRL标准的囚徒困境。本文分析了这种现象的来龙去脉与弊端，并提出一个基于共同代理模型的中国XBRL标准的制定路径。

英文摘要：

In order to meet the needs of corporate stakeholders, Charles Hoffman, an American CPA, proposed that XBRL should be a good tool to resolve financial information according to the development of information technology. And XBRL becomes more and more popular all over the world, including China. However, because of our special institutional design, there are three XBRL standards, from Ministry of Finance, SHSE and SZSE respectively. These lead to the prisoner＇s dilemma in XBRL adoption. This paper analyses these special phenomena and the cause. To improve the quality of XBRL implementation, this paper proposes a path of XBRL standard establishment based on common agent model.