The present disclosure provides a black matrix, a flat panel display device including the black matrix and a method for producing the same. The black matrix is arranged on a surface of a substrate located in a first plane, the black matrix including: a light absorption layer, a microstructure layer and a light reflection layer, the absorption layer being formed between the microstructure layer and the surface of the substrate, and the light reflection layer being arranged on a face of the microstructure layer facing away from the absorption layer. The microstructure layer is configured such that a light incident on the light reflection layer in a direction perpendicular to the first plane is emitted out obliquely with respect to the first plane after the light is reflected by the light reflection layer. The absorption layer may be formed at a side of the microstructure layer, or on the substrate.