文(wen)章來源：財務監督與(yu)考核評價(jia)局(ju) 發布時間：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(guo)資委(wei)財(cai)(cai)務監管(guan)報(bao)表XBRL擴(kuo)展(zhan)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)（以(yi)下(xia)簡稱擴(kuo)展(zhan)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)）實施以(yi)來，參加(jia)首(shou)批試點的(de)(de)(de)13家中央企業(ye)(ye)按照有(you)關(guan)工作(zuo)(zuo)要求(qiu)，認(ren)真組織(zhi)(zhi)，規范填(tian)報(bao)，按時(shi)報(bao)送(song)，較好地完(wan)成了(le)擴(kuo)展(zhan)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)的(de)(de)(de)實施工作(zuo)(zuo)，部(bu)(bu)分(fen)(fen)(fen)企業(ye)(ye)積極探索將XBRL標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)應用(yong)(yong)(yong)(yong)(yong)于內(nei)部(bu)(bu)管(guan)理系統，促進(jin)企業(ye)(ye)信息(xi)化水平(ping)不斷提高。如中國(guo)航空器材集團公(gong)司組織(zhi)(zhi)實施了(le)XBRL實例文檔全級次報(bao)送(song)；寶鋼集團有(you)限公(gong)司將XBRL技術內(nei)嵌于自身信息(xi)系統；中國(guo)船舶工業(ye)(ye)集團公(gong)司搭(da)建(jian)了(le)基于XBRL標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)的(de)(de)(de)成本(ben)數(shu)據(ju)分(fen)(fen)(fen)析平(ping)臺，加(jia)強船舶制造(zao)企業(ye)(ye)成本(ben)管(guan)控(kong)；中國(guo)石(shi)油天然(ran)氣(qi)集團公(gong)司建(jian)立了(le)XBRL年金(jin)數(shu)據(ju)分(fen)(fen)(fen)析平(ping)臺，提高年金(jin)數(shu)據(ju)處理的(de)(de)(de)效率和(he)準(zhun)(zhun)(zhun)(zhun)(zhun)確(que)性。近期，財(cai)(cai)政部(bu)(bu)對企業(ye)(ye)會計準(zhun)(zhun)(zhun)(zhun)(zhun)則(ze)通(tong)(tong)(tong)用(yong)(yong)(yong)(yong)(yong)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)（以(yi)下(xia)簡稱通(tong)(tong)(tong)用(yong)(yong)(yong)(yong)(yong)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)）進(jin)行了(le)修(xiu)訂(ding)，下(xia)發了(le)2015版(ban)(ban)通(tong)(tong)(tong)用(yong)(yong)(yong)(yong)(yong)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)。國(guo)資委(wei)根據(ju)財(cai)(cai)政部(bu)(bu)修(xiu)訂(ding)的(de)(de)(de)2015版(ban)(ban)通(tong)(tong)(tong)用(yong)(yong)(yong)(yong)(yong)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)和(he)國(guo)資委(wei)2014年度企業(ye)(ye)財(cai)(cai)務決算報(bao)表，組織(zhi)(zhi)制訂(ding)了(le)2014版(ban)(ban)擴(kuo)展(zhan)分(fen)(fen)(fen)類(lei)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)，現予印發，并就有(you)關(guan)事項和(he)工作(zuo)(zuo)要求(qiu)通(tong)(tong)(tong)知如下(xia)：
一、試點實施范圍
試點實(shi)(shi)施2014版擴展(zhan)(zhan)分(fen)類(lei)標(biao)準(zhun)的中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)共(gong)16家(jia)(jia)，包括擴展(zhan)(zhan)分(fen)類(lei)標(biao)準(zhun)首(shou)批試點的中(zhong)(zhong)國(guo)船舶工(gong)(gong)業(ye)(ye)(ye)集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)石(shi)(shi)油天然氣集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)石(shi)(shi)油化工(gong)(gong)集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)海洋石(shi)(shi)油總(zong)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)華能集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)移動通信集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)聯合(he)網絡通信集(ji)團(tuan)有(you)(you)限公(gong)(gong)(gong)(gong)司(si)(si)、寶鋼集(ji)團(tuan)有(you)(you)限公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)鋁業(ye)(ye)(ye)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)東(dong)方航(hang)空集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)南方航(hang)空集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、國(guo)家(jia)(jia)開發投資公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)航(hang)空器(qi)材集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)等13家(jia)(jia)企(qi)(qi)業(ye)(ye)(ye)，新增國(guo)家(jia)(jia)電網公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)國(guo)電集(ji)團(tuan)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)農業(ye)(ye)(ye)發展(zhan)(zhan)集(ji)團(tuan)總(zong)公(gong)(gong)(gong)(gong)司(si)(si)等3家(jia)(jia)企(qi)(qi)業(ye)(ye)(ye)。實(shi)(shi)施主(zhu)體(ti)為集(ji)團(tuan)合(he)并層面和(he)所屬上(shang)市公(gong)(gong)(gong)(gong)司(si)(si)，鼓(gu)勵(li)有(you)(you)條件的試點企(qi)(qi)業(ye)(ye)(ye)探索全級次實(shi)(shi)施，鼓(gu)勵(li)非試點中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)和(he)地方國(guo)有(you)(you)企(qi)(qi)業(ye)(ye)(ye)積極參與實(shi)(shi)施。
二、試點實施(shi)要求(qiu)
（一(yi)）加強工(gong)作(zuo)(zuo)組織，有(you)序開(kai)展實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)。實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)擴展分(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)對實(shi)(shi)(shi)現(xian)會(hui)計(ji)信息標(biao)(biao)(biao)準(zhun)(zhun)化(hua)和財務(wu)管理信息化(hua)，促進財務(wu)決算(suan)成果(guo)應(ying)用，提(ti)(ti)升企(qi)業(ye)(ye)(ye)(ye)管理水平等具有(you)重(zhong)要(yao)(yao)(yao)意義。已(yi)開(kai)展試點(dian)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)業(ye)(ye)(ye)(ye)要(yao)(yao)(yao)進一(yi)步加強組織保(bao)障，及時(shi)總結(jie)工(gong)作(zuo)(zuo)經(jing)驗，認(ren)真研究解(jie)決實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)擴展分(fen)(fen)類標(biao)(biao)(biao)準(zhun)(zhun)遇到的困難和問題，梳理優(you)化(hua)工(gong)作(zuo)(zuo)流程(cheng)，提(ti)(ti)高(gao)標(biao)(biao)(biao)準(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)效(xiao)率和效(xiao)果(guo)；新納(na)入試點(dian)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)業(ye)(ye)(ye)(ye)要(yao)(yao)(yao)高(gao)度重(zhong)視，提(ti)(ti)高(gao)認(ren)識(shi)，加強領導，明確(que)工(gong)作(zuo)(zuo)任務(wu)和要(yao)(yao)(yao)求，落(luo)實(shi)(shi)(shi)人員和資金保(bao)障。企(qi)業(ye)(ye)(ye)(ye)分(fen)(fen)管財務(wu)工(gong)作(zuo)(zuo)負責(ze)人是標(biao)(biao)(biao)準(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)的直(zhi)接責(ze)任人，企(qi)業(ye)(ye)(ye)(ye)信息化(hua)工(gong)作(zuo)(zuo)負責(ze)人要(yao)(yao)(yao)密切配合，共同推動標(biao)(biao)(biao)準(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)各項(xiang)工(gong)作(zuo)(zuo)深入開(kai)展；企(qi)業(ye)(ye)(ye)(ye)財務(wu)部門(men)應(ying)當(dang)與(yu)信息化(hua)等有(you)關部門(men)密切配合，分(fen)(fen)工(gong)協作(zuo)(zuo)，組織做(zuo)好(hao)規(gui)劃部署、業(ye)(ye)(ye)(ye)務(wu)培訓(xun)、項(xiang)目(mu)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)等工(gong)作(zuo)(zuo)，確(que)保(bao)標(biao)(biao)(biao)準(zhun)(zhun)順利實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)。
（二(er)）規(gui)范(fan)數(shu)據管理(li)(li)，探索內(nei)部應(ying)用(yong)。XBRL作(zuo)為全球通用(yong)的企業報告數(shu)據標準，為實現信(xin)(xin)(xin)(xin)息共享、開展對標分析、規(gui)范(fan)數(shu)據管理(li)(li)奠定(ding)了良好的技(ji)術(shu)(shu)基礎。實施企業應(ying)當充分利用(yong)XBRL標準技(ji)術(shu)(shu)，制定(ding)各類業務(wu)的擴展分類標準，統(tong)一管理(li)(li)企業不同業務(wu)信(xin)(xin)(xin)(xin)息系(xi)統(tong)數(shu)據，實現企業各類信(xin)(xin)(xin)(xin)息系(xi)統(tong)的應(ying)用(yong)集成(cheng)和互聯互通，并依托云(yun)計算、大數(shu)據等新的信(xin)(xin)(xin)(xin)息技(ji)術(shu)(shu)，結合(he)管理(li)(li)會計和管理(li)(li)信(xin)(xin)(xin)(xin)息化工作(zuo)，積(ji)極探索XBRL技(ji)術(shu)(shu)在全面預(yu)算、成(cheng)本管控、對標分析、風(feng)險(xian)預(yu)警(jing)等方面的深入(ru)應(ying)用(yong)，推(tui)動企業不斷提高管理(li)(li)水平。
（三）嚴(yan)格校驗(yan)審(shen)核(he)，按時報(bao)送(song)文(wen)(wen)檔(dang)(dang)。各(ge)實施(shi)企業(ye)要嚴(yan)格遵循擴(kuo)展分(fen)類標準(zhun)及其指南和編(bian)報(bao)規則，規范(fan)編(bian)制2014年度XBRL格式(shi)財務決算(suan)(suan)(suan)報(bao)告實例(li)文(wen)(wen)檔(dang)(dang)，確保編(bian)報(bao)工作符合XBRL技術規范(fan)系(xi)列國家標準(zhun)、通(tong)用分(fen)類標準(zhun)以及相關(guan)(guan)擴(kuo)展分(fen)類標準(zhun)的有(you)關(guan)(guan)要求。實施(shi)企業(ye)在(zai)向國資委報(bao)送(song)實例(li)文(wen)(wen)檔(dang)(dang)前要認真進行校驗(yan)審(shen)核(he)，加強對易出現的小數位、計(ji)量單(dan)位等(deng)實例(li)文(wen)(wen)檔(dang)(dang)屬性設置錯誤，計(ji)算(suan)(suan)(suan)關(guan)(guan)系(xi)、上(shang)下文(wen)(wen)等(deng)填報(bao)錯誤的審(shen)核(he)，確保數據準(zhun)確，勾稽(ji)關(guan)(guan)系(xi)正確，嚴(yan)把(ba)實例(li)文(wen)(wen)檔(dang)(dang)質量關(guan)(guan)。實施(shi)企業(ye)應(ying)當于2016年3月31日前將本企業(ye)2014年度XBRL格式(shi)財務決算(suan)(suan)(suan)報(bao)告實例(li)文(wen)(wen)檔(dang)(dang)正式(shi)行文(wen)(wen)報(bao)送(song)國資委，包括XBRL格式(shi)的財務決算(suan)(suan)(suan)報(bao)表(biao)(biao)（含會計(ji)主附表(biao)(biao)、財務情況表(biao)(biao)）、會計(ji)報(bao)表(biao)(biao)附注、財務決算(suan)(suan)(suan)專項(xiang)說(shuo)(shuo)明、財務情況說(shuo)(shuo)明書等(deng)全(quan)套報(bao)表(biao)(biao)電(dian)子文(wen)(wen)檔(dang)(dang)。
三、試點實施(shi)軟件
實施企(qi)業應(ying)當遵(zun)循(xun)《關于開展(zhan)可(ke)擴展(zhan)商業報(bao)告(gao)語言（XBRL）技術規范系列國(guo)(guo)家標準符合性(xing)測試工作的(de)通知》（財(cai)會〔2012〕14號）和《關于開展(zhan)可(ke)擴展(zhan)商業報(bao)告(gao)語言（XBRL）軟件認(ren)證(zheng)(zheng)工作的(de)實施意見》（國(guo)(guo)認(ren)證(zheng)(zheng)聯(lian)〔2013〕55號）的(de)相(xiang)關要求，自(zi)行選擇(ze)XBRL軟件，確保標準實施質(zhi)量。為減輕企(qi)業實施負(fu)擔，滿(man)足企(qi)業基本的(de)XBRL格式財(cai)務(wu)決算報(bao)告(gao)實例文(wen)檔填報(bao)要求，國(guo)(guo)資委將免(mian)費提供4款XBRL配(pei)套(tao)軟件，支持實例文(wen)檔編輯查(cha)看(kan)、審核校驗、生成傳出等(deng)基本功能，供企(qi)業自(zi)行選擇(ze)使(shi)用。
國(guo)(guo)資委(wei)財(cai)務監(jian)管報表XBRL擴展(zhan)分類標(biao)準的命名(ming)空間為(wei)//xbrl.sasac.gov.cn/taxonomy/2015-12-31/cas/financialsupervision，電(dian)子文(wen)件(jian)包和配套軟(ruan)件(jian)請登錄國(guo)(guo)資委(wei)網(wang)站(zhan)（//en.hongxingpaper.com），從“財(cai)務監(jian)督與考(kao)(kao)核(he)評價(jia)局”子欄目下載。各(ge)實(shi)施企業在標(biao)準實(shi)施過程中如有疑問或(huo)發(fa)現問題，請及時與國(guo)(guo)資委(wei)（財(cai)務監(jian)督與考(kao)(kao)核(he)評價(jia)局）聯系。
聯(lian)系人(ren)：國資委財(cai)務監督(du)與(yu)考核評價局 邱鵬
電話：010-63193893
電(dian)子郵箱：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
國資委 財政部
2015年12月29日