文章來(lai)源：財務監督與(yu)考核(he)評價局 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：
國資(zi)(zi)(zi)委(wei)(wei)財務(wu)監管報(bao)表XBRL擴展分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)下(xia)簡(jian)稱(cheng)擴展分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)）實施以(yi)來，參加首(shou)批試點的(de)(de)13家中(zhong)(zhong)央企業(ye)(ye)按(an)照有關(guan)工作(zuo)要(yao)求，認真(zhen)組織，規范填(tian)報(bao)，按(an)時(shi)報(bao)送，較好地完(wan)成了(le)擴展分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)的(de)(de)實施工作(zuo)，部(bu)分(fen)(fen)企業(ye)(ye)積極探索(suo)將XBRL標(biao)(biao)(biao)準(zhun)(zhun)(zhun)應用(yong)于(yu)內部(bu)管理系(xi)統，促(cu)進(jin)企業(ye)(ye)信(xin)(xin)息(xi)化水(shui)平不斷(duan)提高。如中(zhong)(zhong)國航空器材集(ji)(ji)團(tuan)(tuan)公(gong)司組織實施了(le)XBRL實例文檔(dang)全級(ji)次報(bao)送；寶鋼集(ji)(ji)團(tuan)(tuan)有限(xian)公(gong)司將XBRL技(ji)術內嵌于(yu)自(zi)身信(xin)(xin)息(xi)系(xi)統；中(zhong)(zhong)國船(chuan)舶工業(ye)(ye)集(ji)(ji)團(tuan)(tuan)公(gong)司搭建(jian)(jian)了(le)基于(yu)XBRL標(biao)(biao)(biao)準(zhun)(zhun)(zhun)的(de)(de)成本(ben)數據(ju)(ju)分(fen)(fen)析平臺，加強船(chuan)舶制造(zao)企業(ye)(ye)成本(ben)管控；中(zhong)(zhong)國石(shi)油天然氣集(ji)(ji)團(tuan)(tuan)公(gong)司建(jian)(jian)立了(le)XBRL年金(jin)數據(ju)(ju)分(fen)(fen)析平臺，提高年金(jin)數據(ju)(ju)處理的(de)(de)效率(lv)和準(zhun)(zhun)(zhun)確性。近期，財政部(bu)對(dui)企業(ye)(ye)會(hui)計準(zhun)(zhun)(zhun)則通(tong)用(yong)分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)下(xia)簡(jian)稱(cheng)通(tong)用(yong)分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)）進(jin)行了(le)修(xiu)訂，下(xia)發了(le)2015版(ban)通(tong)用(yong)分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)。國資(zi)(zi)(zi)委(wei)(wei)根據(ju)(ju)財政部(bu)修(xiu)訂的(de)(de)2015版(ban)通(tong)用(yong)分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)和國資(zi)(zi)(zi)委(wei)(wei)2014年度企業(ye)(ye)財務(wu)決算報(bao)表，組織制訂了(le)2014版(ban)擴展分(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)，現予(yu)印發，并就有關(guan)事項和工作(zuo)要(yao)求通(tong)知(zhi)如下(xia)：
一、試點實施范(fan)圍
試點實(shi)(shi)施(shi)2014版擴(kuo)展(zhan)分(fen)類標準(zhun)的中(zhong)(zhong)(zhong)(zhong)(zhong)央企(qi)(qi)業(ye)共16家(jia)，包括擴(kuo)展(zhan)分(fen)類標準(zhun)首批試點的中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)船舶(bo)工業(ye)集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)石(shi)(shi)油(you)天然氣集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)石(shi)(shi)油(you)化(hua)工集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)海洋石(shi)(shi)油(you)總(zong)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)華能集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)移動通信集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)聯合(he)網絡通信集(ji)(ji)團(tuan)有限(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、寶鋼(gang)集(ji)(ji)團(tuan)有限(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)鋁業(ye)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)東方航空(kong)(kong)集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)南方航空(kong)(kong)集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、國(guo)(guo)(guo)(guo)(guo)家(jia)開發投資公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)航空(kong)(kong)器(qi)材集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)等13家(jia)企(qi)(qi)業(ye)，新(xin)增(zeng)國(guo)(guo)(guo)(guo)(guo)家(jia)電網公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)電集(ji)(ji)團(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)農業(ye)發展(zhan)集(ji)(ji)團(tuan)總(zong)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)等3家(jia)企(qi)(qi)業(ye)。實(shi)(shi)施(shi)主體為集(ji)(ji)團(tuan)合(he)并層面和所屬上(shang)市(shi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，鼓(gu)勵有條件的試點企(qi)(qi)業(ye)探索全級次實(shi)(shi)施(shi)，鼓(gu)勵非試點中(zhong)(zhong)(zhong)(zhong)(zhong)央企(qi)(qi)業(ye)和地(di)方國(guo)(guo)(guo)(guo)(guo)有企(qi)(qi)業(ye)積極參與實(shi)(shi)施(shi)。
二、試(shi)點實施要求
（一）加(jia)強工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)組織(zhi)，有(you)序開(kai)展(zhan)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)。實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)擴展(zhan)分(fen)類標準(zhun)對實(shi)(shi)(shi)現會(hui)計信息(xi)標準(zhun)化和(he)(he)財(cai)務(wu)(wu)管理(li)信息(xi)化，促(cu)進財(cai)務(wu)(wu)決算成果(guo)應用，提升企(qi)(qi)業(ye)管理(li)水平等具有(you)重要意義。已(yi)開(kai)展(zhan)試(shi)點(dian)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)(qi)業(ye)要進一步加(jia)強組織(zhi)保障，及時總(zong)結工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)經驗(yan)，認真(zhen)研(yan)究解決實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)擴展(zhan)分(fen)類標準(zhun)遇到的困難和(he)(he)問題，梳理(li)優化工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)流程，提高(gao)標準(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)效率(lv)和(he)(he)效果(guo)；新納入試(shi)點(dian)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)(qi)業(ye)要高(gao)度重視，提高(gao)認識，加(jia)強領(ling)導，明確工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)任務(wu)(wu)和(he)(he)要求(qiu)，落實(shi)(shi)(shi)人(ren)員和(he)(he)資金保障。企(qi)(qi)業(ye)分(fen)管財(cai)務(wu)(wu)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)負(fu)責(ze)(ze)人(ren)是標準(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)的直接責(ze)(ze)任人(ren)，企(qi)(qi)業(ye)信息(xi)化工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)負(fu)責(ze)(ze)人(ren)要密切(qie)配合(he)，共同推動標準(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)各項工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)深入開(kai)展(zhan)；企(qi)(qi)業(ye)財(cai)務(wu)(wu)部(bu)門(men)應當與(yu)信息(xi)化等有(you)關部(bu)門(men)密切(qie)配合(he)，分(fen)工(gong)(gong)協作(zuo)(zuo)(zuo)(zuo)，組織(zhi)做(zuo)好規(gui)劃部(bu)署、業(ye)務(wu)(wu)培訓、項目實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)等工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，確保標準(zhun)順(shun)利實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)。
（二）規范數(shu)據管(guan)理(li)，探索內部應(ying)(ying)用。XBRL作(zuo)為(wei)全球(qiu)通用的(de)企(qi)業(ye)(ye)報告(gao)數(shu)據標準，為(wei)實(shi)(shi)現(xian)信息(xi)共享、開展對標分析(xi)、規范數(shu)據管(guan)理(li)奠(dian)定了良好的(de)技(ji)(ji)術基(ji)礎。實(shi)(shi)施企(qi)業(ye)(ye)應(ying)(ying)當充分利用XBRL標準技(ji)(ji)術，制定各類業(ye)(ye)務的(de)擴展分類標準，統(tong)一管(guan)理(li)企(qi)業(ye)(ye)不(bu)(bu)同業(ye)(ye)務信息(xi)系(xi)統(tong)數(shu)據，實(shi)(shi)現(xian)企(qi)業(ye)(ye)各類信息(xi)系(xi)統(tong)的(de)應(ying)(ying)用集(ji)成和互聯互通，并依托云計算(suan)、大數(shu)據等新的(de)信息(xi)技(ji)(ji)術，結合(he)管(guan)理(li)會計和管(guan)理(li)信息(xi)化工作(zuo)，積極探索XBRL技(ji)(ji)術在全面(mian)預算(suan)、成本管(guan)控、對標分析(xi)、風險預警等方面(mian)的(de)深入應(ying)(ying)用，推動企(qi)業(ye)(ye)不(bu)(bu)斷提高管(guan)理(li)水平。
（三(san)）嚴格校(xiao)驗(yan)審(shen)核，按時報送文(wen)(wen)(wen)(wen)檔。各(ge)實施企業(ye)要嚴格遵循擴展(zhan)分類(lei)標(biao)準及其指南和(he)編(bian)(bian)報規則，規范編(bian)(bian)制2014年(nian)度(du)(du)XBRL格式(shi)財務決(jue)算(suan)報告實例文(wen)(wen)(wen)(wen)檔，確保(bao)編(bian)(bian)報工(gong)作符合(he)XBRL技術規范系(xi)列(lie)國家標(biao)準、通用(yong)分類(lei)標(biao)準以(yi)及相關(guan)擴展(zhan)分類(lei)標(biao)準的(de)有關(guan)要求。實施企業(ye)在向國資(zi)委(wei)報送實例文(wen)(wen)(wen)(wen)檔前(qian)(qian)要認真(zhen)進行校(xiao)驗(yan)審(shen)核，加強對易出(chu)現的(de)小數位、計(ji)(ji)(ji)量單位等實例文(wen)(wen)(wen)(wen)檔屬性設置錯(cuo)(cuo)誤(wu)，計(ji)(ji)(ji)算(suan)關(guan)系(xi)、上下文(wen)(wen)(wen)(wen)等填報錯(cuo)(cuo)誤(wu)的(de)審(shen)核，確保(bao)數據準確，勾稽關(guan)系(xi)正(zheng)確，嚴把實例文(wen)(wen)(wen)(wen)檔質量關(guan)。實施企業(ye)應當于2016年(nian)3月(yue)31日前(qian)(qian)將(jiang)本(ben)企業(ye)2014年(nian)度(du)(du)XBRL格式(shi)財務決(jue)算(suan)報告實例文(wen)(wen)(wen)(wen)檔正(zheng)式(shi)行文(wen)(wen)(wen)(wen)報送國資(zi)委(wei)，包(bao)括XBRL格式(shi)的(de)財務決(jue)算(suan)報表(biao)(biao)（含會計(ji)(ji)(ji)主附(fu)表(biao)(biao)、財務情況(kuang)表(biao)(biao)）、會計(ji)(ji)(ji)報表(biao)(biao)附(fu)注、財務決(jue)算(suan)專項說(shuo)明(ming)、財務情況(kuang)說(shuo)明(ming)書等全套報表(biao)(biao)電子文(wen)(wen)(wen)(wen)檔。
三、試點實施(shi)軟件
實(shi)(shi)施企(qi)業(ye)應(ying)當遵循《關于(yu)開展可(ke)擴展商業(ye)報告(gao)語言（XBRL）技術規范(fan)系列國家(jia)標準符(fu)合性測試工作的通知》（財會〔2012〕14號）和《關于(yu)開展可(ke)擴展商業(ye)報告(gao)語言（XBRL）軟(ruan)(ruan)件認證(zheng)工作的實(shi)(shi)施意見》（國認證(zheng)聯〔2013〕55號）的相關要(yao)求，自行(xing)選(xuan)擇XBRL軟(ruan)(ruan)件，確保(bao)標準實(shi)(shi)施質量。為減輕企(qi)業(ye)實(shi)(shi)施負擔，滿(man)足企(qi)業(ye)基(ji)本的XBRL格式財務決算報告(gao)實(shi)(shi)例文檔(dang)填報要(yao)求，國資(zi)委將免費提供4款XBRL配套軟(ruan)(ruan)件，支持(chi)實(shi)(shi)例文檔(dang)編輯查看、審(shen)核校驗(yan)、生成傳出等(deng)基(ji)本功能(neng)，供企(qi)業(ye)自行(xing)選(xuan)擇使用。
國(guo)資(zi)(zi)委財(cai)務監管報表XBRL擴展(zhan)分類標(biao)準的命名空間(jian)為//xbrl.sasac.gov.cn/taxonomy/2015-12-31/cas/financialsupervision，電子(zi)文(wen)件包和配套軟件請登錄國(guo)資(zi)(zi)委網(wang)站（//en.hongxingpaper.com），從“財(cai)務監督(du)與考(kao)核評(ping)價局(ju)”子(zi)欄(lan)目(mu)下載。各實施企業在標(biao)準實施過程中(zhong)如有(you)疑問(wen)或發現問(wen)題(ti)，請及時與國(guo)資(zi)(zi)委（財(cai)務監督(du)與考(kao)核評(ping)價局(ju)）聯(lian)系。
聯系人：國(guo)資委財務監督與考核評價(jia)局 邱鵬
電(dian)話：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(zi)委 財政部
2015年12月(yue)29日(ri)