延伸性商業報導語言(eXtensible Business Reproting Language, XBRL)為標準化的網路財務報導語言，可有效傳達及應用財務報表，進而提升資訊的透明度。我國於民國98底試辦XBRL，並鼓勵上市櫃公司於民國99年自願性導入XBRL申報第一季財務報表。本研究即以上市(櫃)企業為對象，以創新擴散理論之科技、組織及環境三大構面及公司治理探討影響上市櫃公司自願性導入XBRL之因素。研究結果發現公司治理之良窳、環境不確定性對企業自願導入XBRL呈正向影響。此外，XBRL之複雜性與試驗性則對企業導入XBRL呈負向影響。 Extensible business reporting language, XBRL, is a standardized financial reporting language and can be used and transmited financial statement effectively via internet, in order to promote the transparency of information. Taiwan government held an experimental XBRL system at the end of 2009, and encouraged the listed companies reporting their first season financial statement via XBRL voluntarily. This research uses the listed companies as the sample, based on technology, organization and environment these three components of the Innovation Diffusion Theory and corporate governance to analyze the factor influencing on voluntary implementation of XBRL. The findings suggest that the corporate governance of a company and environment uncertainty has positive impact on its XBRL implementation intention. Furthermore, complexity and trialability of XBRL have negative influences on XBRL implementation intention.