文章來源：財(cai)務監督與考核評價局(ju) 發布時(shi)間：2017-01-19
各中央企業，各省、自治區、直轄市及計劃單列市和新疆生產建設兵團國資委：
國資委財(cai)務(wu)監管報(bao)表XBRL擴展(zhan)(zhan)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)（以下(xia)簡稱(cheng)擴展(zhan)(zhan)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)）實(shi)施(shi)以來，參(can)加(jia)(jia)首批試點(dian)的(de)13家(jia)中(zhong)央企(qi)業(ye)(ye)(ye)按(an)照有關工作(zuo)要求(qiu)，認真組織(zhi)，規范填報(bao)，按(an)時報(bao)送(song)(song)，較好地完成了(le)(le)擴展(zhan)(zhan)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)的(de)實(shi)施(shi)工作(zuo)，部分(fen)(fen)(fen)(fen)企(qi)業(ye)(ye)(ye)積極探(tan)索將(jiang)XBRL標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)應用(yong)于(yu)內部管理系統，促進(jin)(jin)企(qi)業(ye)(ye)(ye)信息(xi)化(hua)水(shui)平不斷提(ti)高(gao)。如中(zhong)國航空器(qi)材集團(tuan)公司(si)(si)組織(zhi)實(shi)施(shi)了(le)(le)XBRL實(shi)例文(wen)檔全級次報(bao)送(song)(song)；寶鋼(gang)集團(tuan)有限公司(si)(si)將(jiang)XBRL技術(shu)內嵌(qian)于(yu)自身信息(xi)系統；中(zhong)國船舶(bo)工業(ye)(ye)(ye)集團(tuan)公司(si)(si)搭建(jian)了(le)(le)基于(yu)XBRL標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)的(de)成本數(shu)據分(fen)(fen)(fen)(fen)析平臺，加(jia)(jia)強船舶(bo)制造企(qi)業(ye)(ye)(ye)成本管控(kong)；中(zhong)國石(shi)油天然氣(qi)集團(tuan)公司(si)(si)建(jian)立了(le)(le)XBRL年(nian)(nian)金數(shu)據分(fen)(fen)(fen)(fen)析平臺，提(ti)高(gao)年(nian)(nian)金數(shu)據處理的(de)效率和準(zhun)(zhun)(zhun)(zhun)確性。近期(qi)，財(cai)政部對(dui)企(qi)業(ye)(ye)(ye)會計準(zhun)(zhun)(zhun)(zhun)則(ze)通(tong)用(yong)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)（以下(xia)簡稱(cheng)通(tong)用(yong)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)）進(jin)(jin)行了(le)(le)修(xiu)訂(ding)，下(xia)發(fa)了(le)(le)2015版通(tong)用(yong)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)。國資委根據財(cai)政部修(xiu)訂(ding)的(de)2015版通(tong)用(yong)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)和國資委2014年(nian)(nian)度企(qi)業(ye)(ye)(ye)財(cai)務(wu)決算報(bao)表，組織(zhi)制訂(ding)了(le)(le)2014版擴展(zhan)(zhan)分(fen)(fen)(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)，現予印發(fa)，并就(jiu)有關事(shi)項和工作(zuo)要求(qiu)通(tong)知如下(xia)：
一(yi)、試點實施范圍
試點實施(shi)2014版擴展(zhan)分(fen)類(lei)(lei)標準的(de)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)共16家(jia)，包括(kuo)擴展(zhan)分(fen)類(lei)(lei)標準首批試點的(de)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)船舶工業(ye)集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)石油(you)天(tian)然氣集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)石油(you)化工集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)海(hai)洋石油(you)總(zong)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)華能集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)移動(dong)通信集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)聯合網絡通信集(ji)(ji)(ji)(ji)團(tuan)(tuan)有限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、寶鋼(gang)集(ji)(ji)(ji)(ji)團(tuan)(tuan)有限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)鋁(lv)業(ye)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)東方(fang)(fang)航(hang)(hang)空(kong)集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)南方(fang)(fang)航(hang)(hang)空(kong)集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、國(guo)(guo)(guo)家(jia)開發(fa)投(tou)資公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)航(hang)(hang)空(kong)器材集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)等(deng)13家(jia)企業(ye)，新增國(guo)(guo)(guo)家(jia)電網公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)國(guo)(guo)(guo)電集(ji)(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)農(nong)業(ye)發(fa)展(zhan)集(ji)(ji)(ji)(ji)團(tuan)(tuan)總(zong)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)等(deng)3家(jia)企業(ye)。實施(shi)主體(ti)為(wei)集(ji)(ji)(ji)(ji)團(tuan)(tuan)合并層面和所(suo)屬上市公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)，鼓(gu)勵有條件的(de)試點企業(ye)探索全(quan)級次(ci)實施(shi)，鼓(gu)勵非試點中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)和地方(fang)(fang)國(guo)(guo)(guo)有企業(ye)積極參與(yu)實施(shi)。
二、試點實施(shi)要求
（一(yi)）加強工作(zuo)(zuo)(zuo)組織，有序開展(zhan)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)。實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)擴(kuo)展(zhan)分類標(biao)(biao)準(zhun)對(dui)實(shi)(shi)(shi)(shi)(shi)現會(hui)計信(xin)息(xi)(xi)(xi)標(biao)(biao)準(zhun)化和財(cai)務管(guan)理(li)信(xin)息(xi)(xi)(xi)化，促進(jin)財(cai)務決算成果應用，提升(sheng)企(qi)業(ye)管(guan)理(li)水平等具有重要(yao)意義。已開展(zhan)試(shi)點實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)企(qi)業(ye)要(yao)進(jin)一(yi)步加強組織保障，及時(shi)總結工作(zuo)(zuo)(zuo)經驗，認真研究解決實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)擴(kuo)展(zhan)分類標(biao)(biao)準(zhun)遇到(dao)的困(kun)難和問題，梳理(li)優化工作(zuo)(zuo)(zuo)流程，提高(gao)標(biao)(biao)準(zhun)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)效率和效果；新納入試(shi)點實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)企(qi)業(ye)要(yao)高(gao)度重視，提高(gao)認識，加強領(ling)導，明確(que)工作(zuo)(zuo)(zuo)任(ren)務和要(yao)求，落實(shi)(shi)(shi)(shi)(shi)人員(yuan)和資金(jin)保障。企(qi)業(ye)分管(guan)財(cai)務工作(zuo)(zuo)(zuo)負(fu)責人是標(biao)(biao)準(zhun)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)的直接責任(ren)人，企(qi)業(ye)信(xin)息(xi)(xi)(xi)化工作(zuo)(zuo)(zuo)負(fu)責人要(yao)密切配合(he)(he)，共同推動標(biao)(biao)準(zhun)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)各項工作(zuo)(zuo)(zuo)深入開展(zhan)；企(qi)業(ye)財(cai)務部(bu)門應當與信(xin)息(xi)(xi)(xi)化等有關部(bu)門密切配合(he)(he)，分工協作(zuo)(zuo)(zuo)，組織做好規劃(hua)部(bu)署、業(ye)務培(pei)訓、項目實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)等工作(zuo)(zuo)(zuo)，確(que)保標(biao)(biao)準(zhun)順利實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)。
（二）規范(fan)數(shu)(shu)據管(guan)(guan)理(li)(li)(li)，探(tan)索內(nei)部應用(yong)(yong)。XBRL作為全(quan)(quan)球通用(yong)(yong)的(de)企業(ye)(ye)報告數(shu)(shu)據標(biao)(biao)(biao)準，為實(shi)現信(xin)(xin)息共享、開展對(dui)標(biao)(biao)(biao)分(fen)(fen)析、規范(fan)數(shu)(shu)據管(guan)(guan)理(li)(li)(li)奠定(ding)了良(liang)好的(de)技(ji)(ji)術(shu)基礎(chu)。實(shi)施企業(ye)(ye)應當充分(fen)(fen)利用(yong)(yong)XBRL標(biao)(biao)(biao)準技(ji)(ji)術(shu)，制定(ding)各類業(ye)(ye)務(wu)的(de)擴展分(fen)(fen)類標(biao)(biao)(biao)準，統一管(guan)(guan)理(li)(li)(li)企業(ye)(ye)不同業(ye)(ye)務(wu)信(xin)(xin)息系統數(shu)(shu)據，實(shi)現企業(ye)(ye)各類信(xin)(xin)息系統的(de)應用(yong)(yong)集成和互(hu)聯互(hu)通，并依托云計(ji)(ji)算(suan)、大數(shu)(shu)據等(deng)新的(de)信(xin)(xin)息技(ji)(ji)術(shu)，結(jie)合管(guan)(guan)理(li)(li)(li)會計(ji)(ji)和管(guan)(guan)理(li)(li)(li)信(xin)(xin)息化工(gong)作，積極(ji)探(tan)索XBRL技(ji)(ji)術(shu)在全(quan)(quan)面(mian)預算(suan)、成本管(guan)(guan)控、對(dui)標(biao)(biao)(biao)分(fen)(fen)析、風(feng)險預警等(deng)方面(mian)的(de)深入應用(yong)(yong)，推(tui)動企業(ye)(ye)不斷(duan)提高管(guan)(guan)理(li)(li)(li)水平。
（三）嚴格(ge)校驗審(shen)核，按時報送(song)(song)文(wen)(wen)檔。各實(shi)(shi)(shi)(shi)施企(qi)業要(yao)(yao)嚴格(ge)遵循(xun)擴展(zhan)分(fen)類標(biao)(biao)準及其(qi)指南和編報規(gui)則，規(gui)范編制2014年度(du)XBRL格(ge)式(shi)(shi)財務決(jue)算報告(gao)實(shi)(shi)(shi)(shi)例(li)文(wen)(wen)檔，確保編報工作符合XBRL技術(shu)規(gui)范系(xi)列國家標(biao)(biao)準、通用分(fen)類標(biao)(biao)準以及相關擴展(zhan)分(fen)類標(biao)(biao)準的(de)有關要(yao)(yao)求。實(shi)(shi)(shi)(shi)施企(qi)業在(zai)向國資(zi)(zi)委報送(song)(song)實(shi)(shi)(shi)(shi)例(li)文(wen)(wen)檔前要(yao)(yao)認(ren)真進(jin)行校驗審(shen)核，加強對易出現的(de)小數位(wei)、計量單位(wei)等實(shi)(shi)(shi)(shi)例(li)文(wen)(wen)檔屬性設置錯誤(wu)，計算關系(xi)、上下文(wen)(wen)等填報錯誤(wu)的(de)審(shen)核，確保數據準確，勾(gou)稽(ji)關系(xi)正確，嚴把實(shi)(shi)(shi)(shi)例(li)文(wen)(wen)檔質量關。實(shi)(shi)(shi)(shi)施企(qi)業應當于2016年3月31日(ri)前將本(ben)企(qi)業2014年度(du)XBRL格(ge)式(shi)(shi)財務決(jue)算報告(gao)實(shi)(shi)(shi)(shi)例(li)文(wen)(wen)檔正式(shi)(shi)行文(wen)(wen)報送(song)(song)國資(zi)(zi)委，包(bao)括XBRL格(ge)式(shi)(shi)的(de)財務決(jue)算報表（含會(hui)計主附(fu)表、財務情況(kuang)(kuang)表）、會(hui)計報表附(fu)注、財務決(jue)算專項說(shuo)明(ming)、財務情況(kuang)(kuang)說(shuo)明(ming)書(shu)等全套(tao)報表電子文(wen)(wen)檔。
三、試點(dian)實施(shi)軟件
實(shi)(shi)施(shi)企(qi)業(ye)應(ying)當(dang)遵循《關(guan)于開(kai)(kai)展(zhan)可擴(kuo)展(zhan)商(shang)業(ye)報(bao)告語言（XBRL）技術規(gui)范系列國(guo)家標準符(fu)合(he)性測試(shi)工(gong)作的(de)通知》（財會(hui)〔2012〕14號）和(he)《關(guan)于開(kai)(kai)展(zhan)可擴(kuo)展(zhan)商(shang)業(ye)報(bao)告語言（XBRL）軟(ruan)件認證工(gong)作的(de)實(shi)(shi)施(shi)意見》（國(guo)認證聯〔2013〕55號）的(de)相關(guan)要求(qiu)，自行(xing)選擇(ze)XBRL軟(ruan)件，確保標準實(shi)(shi)施(shi)質量。為減輕企(qi)業(ye)實(shi)(shi)施(shi)負擔，滿(man)足企(qi)業(ye)基本(ben)的(de)XBRL格式財務決算報(bao)告實(shi)(shi)例文檔(dang)填報(bao)要求(qiu)，國(guo)資委將免(mian)費提供4款XBRL配(pei)套軟(ruan)件，支持實(shi)(shi)例文檔(dang)編輯查看、審核校(xiao)驗(yan)、生成傳出等基本(ben)功(gong)能(neng)，供企(qi)業(ye)自行(xing)選擇(ze)使用。
國(guo)資委財務(wu)監管報(bao)表XBRL擴展(zhan)分(fen)類標準(zhun)的命名空間為//xbrl.sasac.gov.cn/taxonomy/2015-12-31/cas/financialsupervision，電子(zi)文(wen)件包和配套(tao)軟件請登錄國(guo)資委網站(zhan)（//en.hongxingpaper.com），從“財務(wu)監督與考(kao)核(he)評(ping)(ping)價局”子(zi)欄目下(xia)載。各實(shi)施企業(ye)在標準(zhun)實(shi)施過程中如有疑問或發現問題，請及(ji)時與國(guo)資委（財務(wu)監督與考(kao)核(he)評(ping)(ping)價局）聯系。
聯(lian)系人：國資委財務監督與考核評價局 邱鵬(peng)
電話(hua)：010-63193893
電子郵(you)箱：qiupeng@sasac.gov.cn
附件：1.2014版國資委財務監管報表XBRL擴展分類標準指南
2.2014版國資委財務監管報表XBRL擴展分類標準元素清單
3.2014版國資委財務監管報表XBRL擴展分類標準編報規則
國(guo)資委 財政部
2015年(nian)12月29日(ri)