文章來源(yuan)：財務監督與考核評價局(ju) 發布時間(jian)：2016-12-01
各省(sheng)、自治區、直(zhi)轄(xia)市及計劃(hua)單列市和新疆生產建(jian)設兵團國資(zi)委(wei)：
為做好2015年(nian)度(du)地方企(qi)(qi)業(ye)(ye)(ye)國(guo)有(you)(you)資(zi)產統計工(gong)作，及時掌握國(guo)有(you)(you)企(qi)(qi)業(ye)(ye)(ye)運行(xing)(xing)狀況和國(guo)有(you)(you)經濟布局結構變化，根據《中華人(ren)民共(gong)和國(guo)企(qi)(qi)業(ye)(ye)(ye)國(guo)有(you)(you)資(zi)產法》、《企(qi)(qi)業(ye)(ye)(ye)國(guo)有(you)(you)資(zi)產監督管理暫行(xing)(xing)條例》（國(guo)務院令(ling)第378號）、《企(qi)(qi)業(ye)(ye)(ye)國(guo)有(you)(you)資(zi)產統計報告(gao)辦(ban)法》（國(guo)資(zi)委(wei)令(ling)第4號）及國(guo)家有(you)(you)關(guan)規定(ding)，我們研究制(zhi)定(ding)了《2015年(nian)度(du)企(qi)(qi)業(ye)(ye)(ye)國(guo)有(you)(you)資(zi)產統計報表》及編制(zhi)說明，現印發給(gei)你們，并(bing)就有(you)(you)關(guan)事項和工(gong)作要求通知(zhi)如下：
一、加(jia)(jia)強組(zu)織(zhi)協調，不斷鞏(gong)(gong)固和完善國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)(chan)統(tong)計工(gong)(gong)作(zuo)(zuo)體系。新(xin)(xin)一輪國(guo)(guo)(guo)資(zi)(zi)(zi)國(guo)(guo)(guo)企(qi)改(gai)革啟動(dong)以來，國(guo)(guo)(guo)資(zi)(zi)(zi)監(jian)管(guan)(guan)體制正在發(fa)生深刻變(bian)化，各(ge)地國(guo)(guo)(guo)資(zi)(zi)(zi)委要(yao)(yao)(yao)(yao)適應新(xin)(xin)形(xing)勢、新(xin)(xin)要(yao)(yao)(yao)(yao)求，轉變(bian)工(gong)(gong)作(zuo)(zuo)思路(lu)、創(chuang)新(xin)(xin)工(gong)(gong)作(zuo)(zuo)方法，全(quan)面做(zuo)好本地區的(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)(chan)統(tong)計工(gong)(gong)作(zuo)(zuo)。要(yao)(yao)(yao)(yao)加(jia)(jia)強對監(jian)管(guan)(guan)企(qi)業(ye)(ye)(ye)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)(chan)統(tong)計工(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)組(zu)織(zhi)領(ling)導(dao)，嚴(yan)格落實(shi)(shi)各(ge)項工(gong)(gong)作(zuo)(zuo)要(yao)(yao)(yao)(yao)求；要(yao)(yao)(yao)(yao)加(jia)(jia)強與(yu)非(fei)監(jian)管(guan)(guan)企(qi)業(ye)(ye)(ye)主管(guan)(guan)部門的(de)(de)(de)(de)溝通協調，爭取理解和支持(chi)，暢通非(fei)監(jian)管(guan)(guan)企(qi)業(ye)(ye)(ye)數(shu)據收集渠道；要(yao)(yao)(yao)(yao)加(jia)(jia)強對下級國(guo)(guo)(guo)資(zi)(zi)(zi)監(jian)管(guan)(guan)機構的(de)(de)(de)(de)指導(dao)和幫(bang)助，共同鞏(gong)(gong)固和完善統(tong)計工(gong)(gong)作(zuo)(zuo)體系，確(que)保國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)(chan)統(tong)計范(fan)圍(wei)全(quan)面完整、信息質(zhi)量可靠、數(shu)據及時上報。要(yao)(yao)(yao)(yao)針(zhen)對國(guo)(guo)(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)改(gai)革需要(yao)(yao)(yao)(yao)，認真組(zu)織(zhi)研(yan)究國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)本投資(zi)(zi)(zi)公(gong)司(si)、運(yun)營公(gong)司(si)模(mo)式下和混(hun)合所有(you)(you)(you)制企(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)(chan)統(tong)計工(gong)(gong)作(zuo)(zuo)；要(yao)(yao)(yao)(yao)結合經(jing)營性(xing)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)(chan)統(tong)一監(jian)管(guan)(guan)探索，研(yan)究做(zuo)好新(xin)(xin)納入統(tong)計范(fan)圍(wei)的(de)(de)(de)(de)各(ge)類經(jing)營性(xing)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)(chan)的(de)(de)(de)(de)數(shu)據銜接；要(yao)(yao)(yao)(yao)積極研(yan)究先進制造業(ye)(ye)(ye)、新(xin)(xin)技術產(chan)(chan)業(ye)(ye)(ye)、生產(chan)(chan)性(xing)服務業(ye)(ye)(ye)以及“一帶一路(lu)”等新(xin)(xin)業(ye)(ye)(ye)務、新(xin)(xin)戰略實(shi)(shi)施情況(kuang)統(tong)計口徑(jing)，更好地反映企(qi)業(ye)(ye)(ye)運(yun)行的(de)(de)(de)(de)新(xin)(xin)動(dong)態和新(xin)(xin)特征。
二(er)、嚴(yan)格工作要(yao)求(qiu)(qiu)，確(que)(que)保(bao)國有資(zi)產統計(ji)(ji)(ji)(ji)信(xin)息(xi)(xi)質(zhi)(zhi)量(liang)。各(ge)地(di)國資(zi)委要(yao)認(ren)真(zhen)總結(jie)(jie)(jie)以往(wang)工作經(jing)驗和(he)(he)存在(zai)的(de)不足，積極采(cai)取改進(jin)(jin)(jin)措施(shi)，進(jin)(jin)(jin)一(yi)步提高(gao)國有資(zi)產統計(ji)(ji)(ji)(ji)工作質(zhi)(zhi)量(liang)。一(yi)是(shi)加強統計(ji)(ji)(ji)(ji)名(ming)錄庫(ku)管(guan)(guan)(guan)理(li)(li)(li)(li)，對各(ge)級(ji)監管(guan)(guan)(guan)企(qi)(qi)業(ye)或受(shou)托監管(guan)(guan)(guan)企(qi)(qi)業(ye)戶數(shu)、股權結(jie)(jie)(jie)構、單位性質(zhi)(zhi)、級(ji)次、經(jing)營狀況等進(jin)(jin)(jin)行(xing)清理(li)(li)(li)(li)核(he)實(shi)(shi)(shi)(shi)(shi)，全面掌(zhang)握各(ge)級(ji)監管(guan)(guan)(guan)企(qi)(qi)業(ye)范圍(wei)增減變化情(qing)況，夯實(shi)(shi)(shi)(shi)(shi)統計(ji)(ji)(ji)(ji)基(ji)礎；及時(shi)溝(gou)通(tong)(tong)相關(guan)部(bu)門(men)了(le)解非監管(guan)(guan)(guan)企(qi)(qi)業(ye)報送數(shu)據(ju)戶數(shu)變動情(qing)況。二(er)是(shi)督促監管(guan)(guan)(guan)企(qi)(qi)業(ye)夯實(shi)(shi)(shi)(shi)(shi)會計(ji)(ji)(ji)(ji)核(he)算基(ji)礎，組織(zhi)企(qi)(qi)業(ye)做好資(zi)產清查、賬實(shi)(shi)(shi)(shi)(shi)核(he)對、減值測試等基(ji)礎工作，要(yao)求(qiu)(qiu)企(qi)(qi)業(ye)結(jie)(jie)(jie)合(he)(he)會計(ji)(ji)(ji)(ji)準(zhun)則(ze)變化，對會計(ji)(ji)(ji)(ji)政策進(jin)(jin)(jin)行(xing)認(ren)真(zhen)梳理(li)(li)(li)(li)，結(jie)(jie)(jie)合(he)(he)經(jing)濟環境變化、行(xing)業(ye)通(tong)(tong)用標準(zhun)、企(qi)(qi)業(ye)發展實(shi)(shi)(shi)(shi)(shi)際等對有關(guan)會計(ji)(ji)(ji)(ji)估計(ji)(ji)(ji)(ji)及時(shi)進(jin)(jin)(jin)行(xing)論證(zheng)和(he)(he)修訂，確(que)(que)保(bao)會計(ji)(ji)(ji)(ji)信(xin)息(xi)(xi)真(zhen)實(shi)(shi)(shi)(shi)(shi)可靠(kao)。三(san)是(shi)加強決算審計(ji)(ji)(ji)(ji)管(guan)(guan)(guan)理(li)(li)(li)(li)，制(zhi)訂統一(yi)的(de)決算審計(ji)(ji)(ji)(ji)工作管(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)度(du)，建立(li)重大(da)審計(ji)(ji)(ji)(ji)事(shi)項報告制(zhi)度(du)，規范中介機構管(guan)(guan)(guan)理(li)(li)(li)(li)，嚴(yan)格審計(ji)(ji)(ji)(ji)標準(zhun)和(he)(he)要(yao)求(qiu)(qiu)，提高(gao)決算審計(ji)(ji)(ji)(ji)質(zhi)(zhi)量(liang)。四(si)是(shi)加大(da)決算驗審力度(du)，及時(shi)發現和(he)(he)糾正企(qi)(qi)業(ye)會計(ji)(ji)(ji)(ji)核(he)算、報表編制(zhi)、信(xin)息(xi)(xi)披(pi)露、數(shu)據(ju)勾稽關(guan)系等方面的(de)問題，特別是(shi)要(yao)對以往(wang)問題較多的(de)領域開展重點復(fu)核(he)，確(que)(que)保(bao)統計(ji)(ji)(ji)(ji)信(xin)息(xi)(xi)質(zhi)(zhi)量(liang)。
三、加強信(xin)(xin)息(xi)(xi)化(hua)建(jian)(jian)設(she)，不斷(duan)提(ti)(ti)高(gao)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)工(gong)(gong)作(zuo)(zuo)效率(lv)。各(ge)(ge)地國資(zi)(zi)(zi)委要高(gao)度重視財務信(xin)(xin)息(xi)(xi)化(hua)建(jian)(jian)設(she)工(gong)(gong)作(zuo)(zuo)，推動監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)企(qi)業和國資(zi)(zi)(zi)委自身(shen)信(xin)(xin)息(xi)(xi)化(hua)水平提(ti)(ti)升，充分利用信(xin)(xin)息(xi)(xi)化(hua)技術提(ti)(ti)高(gao)出資(zi)(zi)(zi)人(ren)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)效率(lv)和企(qi)業經(jing)營管(guan)(guan)(guan)理水平。一(yi)是(shi)加強國資(zi)(zi)(zi)委自身(shen)信(xin)(xin)息(xi)(xi)化(hua)建(jian)(jian)設(she)，探(tan)索(suo)推進各(ge)(ge)類(lei)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)報表整合(he)，建(jian)(jian)立(li)出資(zi)(zi)(zi)人(ren)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)信(xin)(xin)息(xi)(xi)統一(yi)采集平臺，努力實(shi)現數(shu)據同源(yuan)、一(yi)數(shu)多用；有(you)條(tiao)件的地方(fang)要探(tan)索(suo)實(shi)施(shi)網絡報送，減輕企(qi)業負擔、提(ti)(ti)高(gao)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)效率(lv)。二是(shi)引(yin)導監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)企(qi)業根據自身(shen)實(shi)際，建(jian)(jian)設(she)和運用預(yu)決(jue)算管(guan)(guan)(guan)理、資(zi)(zi)(zi)金資(zi)(zi)(zi)產(chan)管(guan)(guan)(guan)理、財務共享中心等(deng)信(xin)(xin)息(xi)(xi)系統，提(ti)(ti)高(gao)財務管(guan)(guan)(guan)理規范性和工(gong)(gong)作(zuo)(zuo)效率(lv)。三是(shi)鼓(gu)勵有(you)條(tiao)件的地方(fang)選擇監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)企(qi)業參與 XBRL 試點工(gong)(gong)作(zuo)(zuo)，報送 XBRL 格式財務決(jue)算報告。
四(si)、深挖數據價(jia)(jia)值，深化國(guo)有(you)(you)(you)(you)資(zi)產(chan)統(tong)計(ji)成果應(ying)用。各(ge)(ge)(ge)地(di)國(guo)資(zi)委(wei)要(yao)高度重(zhong)(zhong)視國(guo)有(you)(you)(you)(you)資(zi)產(chan)統(tong)計(ji)成果應(ying)用，充分(fen)挖掘(jue)信(xin)息(xi)價(jia)(jia)值。一是利用統(tong)計(ji)數據深入分(fen)析(xi)本地(di)區(qu)國(guo)有(you)(you)(you)(you)經(jing)濟的(de)結構(gou)布(bu)局及運(yun)行(xing)特點、運(yun)營效率(lv)等(deng)情況，形成高質量(liang)的(de)國(guo)有(you)(you)(you)(you)資(zi)產(chan)運(yun)營分(fen)析(xi)報(bao)(bao)(bao)告(gao)和各(ge)(ge)(ge)類專題分(fen)析(xi)，為各(ge)(ge)(ge)地(di)經(jing)濟運(yun)行(xing)和國(guo)企(qi)改(gai)革(ge)(ge)發展重(zhong)(zhong)大決策提供有(you)(you)(you)(you)力的(de)信(xin)息(xi)支持。二(er)是運(yun)用統(tong)計(ji)成果開展經(jing)營績效評(ping)價(jia)(jia)、管(guan)(guan)(guan)(guan)理對(dui)標工(gong)作(zuo)(zuo)，客觀評(ping)價(jia)(jia)企(qi)業(ye)盈利能力和管(guan)(guan)(guan)(guan)理水平，揭示企(qi)業(ye)經(jing)營風險和管(guan)(guan)(guan)(guan)理缺陷(xian)，分(fen)析(xi)與國(guo)內外同行(xing)業(ye)先進企(qi)業(ye)存在的(de)差(cha)距(ju)，促進企(qi)業(ye)管(guan)(guan)(guan)(guan)理水平提升。各(ge)(ge)(ge)地(di)國(guo)資(zi)委(wei)要(yao)在 2016 年 6 月 10 日前將監(jian)管(guan)(guan)(guan)(guan)企(qi)業(ye) 2015年評(ping)價(jia)(jia)報(bao)(bao)(bao)告(gao)和評(ping)價(jia)(jia)結果數據庫報(bao)(bao)(bao)送國(guo)務院國(guo)資(zi)委(wei)財務監(jian)督與考核(he)評(ping)價(jia)(jia)局。三(san)是要(yao)做好(hao)出資(zi)人監(jian)管(guan)(guan)(guan)(guan)所需數據服務工(gong)作(zuo)(zuo)，為業(ye)績考核(he)、薪酬(chou)分(fen)配、干(gan)部管(guan)(guan)(guan)(guan)理、收益(yi)管(guan)(guan)(guan)(guan)理、資(zi)本運(yun)作(zuo)(zuo)、規(gui)劃(hua)安(an)排(pai)等(deng)出資(zi)人監(jian)管(guan)(guan)(guan)(guan)工(gong)作(zuo)(zuo)提供基礎支撐，發揮好(hao)統(tong)計(ji)數據在國(guo)企(qi)國(guo)資(zi)改(gai)革(ge)(ge)中的(de)重(zhong)(zhong)要(yao)作(zuo)(zuo)用。
五(wu)、落實(shi)(shi)報送(song)(song)要求，按(an)時報送(song)(song)國(guo)(guo)(guo)有(you)資(zi)產(chan)統計(ji)報表(biao)。各地國(guo)(guo)(guo)資(zi)委(wei)要按(an)照“早(zao)準備、早(zao)布置、早(zao)落實(shi)(shi)”的原則，做好工(gong)作(zuo)統籌安排，提前(qian)督促本級監管(guan)企業(ye)、協調有(you)關部門和所(suo)轄市、縣(xian)級國(guo)(guo)(guo)資(zi)監管(guan)機(ji)構(gou)，明確國(guo)(guo)(guo)有(you)資(zi)產(chan)統計(ji)資(zi)料報送(song)(song)時限，落實(shi)(shi)責任分(fen)工(gong)，加強工(gong)作(zuo)督導，確保國(guo)(guo)(guo)有(you)資(zi)產(chan)統計(ji)報表(biao)于 2016 年 5 月 10 日前(qian)報送(song)(song)國(guo)(guo)(guo)務院國(guo)(guo)(guo)資(zi)委(wei)。具體報送(song)(song)內容如(ru)下：
（一）正(zheng)式行文報(bao)送2015年度本(ben)地區企(qi)(qi)業國(guo)有資產統計匯總報(bao)表(biao)、編制說明、匯編范圍(wei)企(qi)(qi)業戶(hu)數變(bian)動分析，并裝訂成冊，加蓋單位(wei)公章。其(qi)中紙質的企(qi)(qi)業國(guo)有資產統計報(bao)表(biao)以“億元(yuan)”為金額單位(wei)。
（二）2015年度(du)本地(di)區企業國有資產統計匯(hui)總及分戶數(shu)據(ju)電子文(wen)檔。
（三）2015年(nian)度本(ben)地區企業國有(you)資產營(ying)運情況分(fen)析(xi)報告(gao)。
2015年度企業國有資產統計報表的數據處理軟件另行下發。
為(wei)提(ti)高(gao)國(guo)(guo)(guo)有(you)資(zi)產統(tong)計工作(zuo)質量，國(guo)(guo)(guo)務(wu)院國(guo)(guo)(guo)資(zi)委將(jiang)繼續開展年(nian)度工作(zuo)審核與評估。各(ge)地區在組織開展企業國(guo)(guo)(guo)有(you)資(zi)產統(tong)計工作(zuo)過(guo)程中，如(ru)發現問題，請(qing)及(ji)時與國(guo)(guo)(guo)務(wu)院國(guo)(guo)(guo)資(zi)委財務(wu)監督與考核評價局(ju)聯系。
4-1：2015年度企業所屬事業單位財務報表項目轉換參考格式
4-2：2015年度企業所屬事業單位財務報表項目轉換說明