文(wen)章來源：財務監督與考(kao)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：
國資委財(cai)(cai)務監管(guan)報表(biao)XBRL擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)（以(yi)下簡(jian)稱(cheng)擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)）實施以(yi)來，參加首批(pi)試點的(de)13家中央(yang)企業(ye)按(an)照(zhao)有關工(gong)作(zuo)要求，認真組織(zhi)，規(gui)范填報，按(an)時報送(song)，較好地完成了(le)(le)(le)擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)的(de)實施工(gong)作(zuo)，部(bu)分(fen)(fen)(fen)(fen)企業(ye)積極(ji)探索將(jiang)XBRL標(biao)(biao)(biao)準(zhun)(zhun)應用(yong)(yong)(yong)(yong)于內部(bu)管(guan)理(li)(li)系統，促進企業(ye)信息(xi)化水平(ping)不(bu)斷提高。如(ru)中國航(hang)空器材集團(tuan)公(gong)司組織(zhi)實施了(le)(le)(le)XBRL實例文檔全級次報送(song)；寶鋼集團(tuan)有限公(gong)司將(jiang)XBRL技術內嵌(qian)于自身信息(xi)系統；中國船舶工(gong)業(ye)集團(tuan)公(gong)司搭建了(le)(le)(le)基于XBRL標(biao)(biao)(biao)準(zhun)(zhun)的(de)成本(ben)數據分(fen)(fen)(fen)(fen)析(xi)(xi)平(ping)臺，加強船舶制造企業(ye)成本(ben)管(guan)控；中國石(shi)油天(tian)然(ran)氣集團(tuan)公(gong)司建立(li)了(le)(le)(le)XBRL年(nian)(nian)金(jin)數據分(fen)(fen)(fen)(fen)析(xi)(xi)平(ping)臺，提高年(nian)(nian)金(jin)數據處理(li)(li)的(de)效率和(he)準(zhun)(zhun)確性。近(jin)期(qi)，財(cai)(cai)政部(bu)對企業(ye)會計準(zhun)(zhun)則通(tong)用(yong)(yong)(yong)(yong)分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)（以(yi)下簡(jian)稱(cheng)通(tong)用(yong)(yong)(yong)(yong)分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)）進行了(le)(le)(le)修訂，下發了(le)(le)(le)2015版(ban)(ban)通(tong)用(yong)(yong)(yong)(yong)分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)。國資委根據財(cai)(cai)政部(bu)修訂的(de)2015版(ban)(ban)通(tong)用(yong)(yong)(yong)(yong)分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)和(he)國資委2014年(nian)(nian)度(du)企業(ye)財(cai)(cai)務決算(suan)報表(biao)，組織(zhi)制訂了(le)(le)(le)2014版(ban)(ban)擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)標(biao)(biao)(biao)準(zhun)(zhun)，現予印發，并就有關事項(xiang)和(he)工(gong)作(zuo)要求通(tong)知如(ru)下：
一、試點實施(shi)范圍
試點(dian)實施(shi)(shi)2014版擴(kuo)展分類標準的中(zhong)(zhong)央企(qi)業(ye)(ye)(ye)(ye)共16家(jia)(jia)(jia)，包括擴(kuo)展分類標準首批(pi)試點(dian)的中(zhong)(zhong)國(guo)(guo)船舶工業(ye)(ye)(ye)(ye)集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)石油(you)天然(ran)氣集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)石油(you)化工集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)海(hai)洋(yang)石油(you)總(zong)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)華能(neng)集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)移動通信集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)聯合網絡(luo)通信集(ji)(ji)團有(you)限公(gong)(gong)(gong)(gong)司(si)(si)、寶鋼集(ji)(ji)團有(you)限公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)鋁(lv)業(ye)(ye)(ye)(ye)公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)東方(fang)航(hang)空集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)南方(fang)航(hang)空集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、國(guo)(guo)家(jia)(jia)(jia)開發投資公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)航(hang)空器材集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)等(deng)13家(jia)(jia)(jia)企(qi)業(ye)(ye)(ye)(ye)，新增(zeng)國(guo)(guo)家(jia)(jia)(jia)電(dian)網公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)國(guo)(guo)電(dian)集(ji)(ji)團公(gong)(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國(guo)(guo)農(nong)業(ye)(ye)(ye)(ye)發展集(ji)(ji)團總(zong)公(gong)(gong)(gong)(gong)司(si)(si)等(deng)3家(jia)(jia)(jia)企(qi)業(ye)(ye)(ye)(ye)。實施(shi)(shi)主體為集(ji)(ji)團合并(bing)層面和所(suo)屬上市公(gong)(gong)(gong)(gong)司(si)(si)，鼓勵有(you)條(tiao)件的試點(dian)企(qi)業(ye)(ye)(ye)(ye)探索全級(ji)次實施(shi)(shi)，鼓勵非試點(dian)中(zhong)(zhong)央企(qi)業(ye)(ye)(ye)(ye)和地方(fang)國(guo)(guo)有(you)企(qi)業(ye)(ye)(ye)(ye)積極參(can)與實施(shi)(shi)。
二、試點實施(shi)要(yao)求
（一）加(jia)強(qiang)工作(zuo)組織(zhi)，有序開(kai)展(zhan)(zhan)實(shi)(shi)施(shi)(shi)(shi)(shi)。實(shi)(shi)施(shi)(shi)(shi)(shi)擴展(zhan)(zhan)分類(lei)標(biao)(biao)準對實(shi)(shi)現會計信(xin)息標(biao)(biao)準化(hua)和(he)財(cai)務管(guan)理(li)信(xin)息化(hua)，促進財(cai)務決(jue)算成果(guo)(guo)應用，提(ti)升企(qi)(qi)業(ye)(ye)管(guan)理(li)水平等具有重(zhong)要意義(yi)。已(yi)開(kai)展(zhan)(zhan)試點實(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)要進一步加(jia)強(qiang)組織(zhi)保障(zhang)，及(ji)時總(zong)結工作(zuo)經驗，認真研(yan)究(jiu)解決(jue)實(shi)(shi)施(shi)(shi)(shi)(shi)擴展(zhan)(zhan)分類(lei)標(biao)(biao)準遇到的困難和(he)問題，梳(shu)理(li)優化(hua)工作(zuo)流程(cheng)，提(ti)高(gao)標(biao)(biao)準實(shi)(shi)施(shi)(shi)(shi)(shi)效率和(he)效果(guo)(guo)；新納入試點實(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)要高(gao)度重(zhong)視，提(ti)高(gao)認識(shi)，加(jia)強(qiang)領導，明確(que)工作(zuo)任(ren)務和(he)要求，落實(shi)(shi)人(ren)員(yuan)和(he)資金保障(zhang)。企(qi)(qi)業(ye)(ye)分管(guan)財(cai)務工作(zuo)負(fu)責人(ren)是標(biao)(biao)準實(shi)(shi)施(shi)(shi)(shi)(shi)的直接責任(ren)人(ren)，企(qi)(qi)業(ye)(ye)信(xin)息化(hua)工作(zuo)負(fu)責人(ren)要密切配(pei)合(he)(he)，共(gong)同推動標(biao)(biao)準實(shi)(shi)施(shi)(shi)(shi)(shi)各項(xiang)工作(zuo)深入開(kai)展(zhan)(zhan)；企(qi)(qi)業(ye)(ye)財(cai)務部(bu)門應當(dang)與信(xin)息化(hua)等有關部(bu)門密切配(pei)合(he)(he)，分工協(xie)作(zuo)，組織(zhi)做好規劃部(bu)署、業(ye)(ye)務培訓、項(xiang)目實(shi)(shi)施(shi)(shi)(shi)(shi)等工作(zuo)，確(que)保標(biao)(biao)準順利實(shi)(shi)施(shi)(shi)(shi)(shi)。
（二）規范數據(ju)管(guan)(guan)(guan)(guan)(guan)理(li)，探(tan)索內(nei)部應(ying)用(yong)。XBRL作為全球通用(yong)的企業報告數據(ju)標(biao)(biao)準，為實(shi)(shi)現(xian)(xian)信(xin)息(xi)共享、開展對標(biao)(biao)分(fen)析、規范數據(ju)管(guan)(guan)(guan)(guan)(guan)理(li)奠定了良(liang)好的技術基礎。實(shi)(shi)施企業應(ying)當(dang)充分(fen)利用(yong)XBRL標(biao)(biao)準技術，制(zhi)定各類業務的擴展分(fen)類標(biao)(biao)準，統(tong)一管(guan)(guan)(guan)(guan)(guan)理(li)企業不同業務信(xin)息(xi)系統(tong)數據(ju)，實(shi)(shi)現(xian)(xian)企業各類信(xin)息(xi)系統(tong)的應(ying)用(yong)集成和互(hu)聯互(hu)通，并依托云計(ji)算、大數據(ju)等新的信(xin)息(xi)技術，結合管(guan)(guan)(guan)(guan)(guan)理(li)會計(ji)和管(guan)(guan)(guan)(guan)(guan)理(li)信(xin)息(xi)化工作，積(ji)極探(tan)索XBRL技術在全面預算、成本管(guan)(guan)(guan)(guan)(guan)控、對標(biao)(biao)分(fen)析、風險預警等方面的深入應(ying)用(yong)，推動企業不斷提高管(guan)(guan)(guan)(guan)(guan)理(li)水平。
（三）嚴(yan)格(ge)校驗審(shen)(shen)核(he)，按時報(bao)送文(wen)(wen)檔(dang)(dang)。各實(shi)施企業(ye)(ye)要(yao)嚴(yan)格(ge)遵循擴展分(fen)類(lei)標(biao)(biao)(biao)準及其指南和(he)編報(bao)規則，規范(fan)編制2014年度XBRL格(ge)式財(cai)務(wu)(wu)決算(suan)報(bao)告(gao)實(shi)例文(wen)(wen)檔(dang)(dang)，確保編報(bao)工作符合XBRL技術(shu)規范(fan)系(xi)列國家標(biao)(biao)(biao)準、通(tong)用分(fen)類(lei)標(biao)(biao)(biao)準以及相關擴展分(fen)類(lei)標(biao)(biao)(biao)準的有關要(yao)求。實(shi)施企業(ye)(ye)在向(xiang)國資(zi)委報(bao)送實(shi)例文(wen)(wen)檔(dang)(dang)前要(yao)認真進(jin)行校驗審(shen)(shen)核(he)，加(jia)強對易(yi)出現的小(xiao)數位、計(ji)量單(dan)位等實(shi)例文(wen)(wen)檔(dang)(dang)屬(shu)性設置錯(cuo)誤，計(ji)算(suan)關系(xi)、上下文(wen)(wen)等填報(bao)錯(cuo)誤的審(shen)(shen)核(he)，確保數據準確，勾稽關系(xi)正(zheng)確，嚴(yan)把實(shi)例文(wen)(wen)檔(dang)(dang)質量關。實(shi)施企業(ye)(ye)應(ying)當于2016年3月31日前將本(ben)企業(ye)(ye)2014年度XBRL格(ge)式財(cai)務(wu)(wu)決算(suan)報(bao)告(gao)實(shi)例文(wen)(wen)檔(dang)(dang)正(zheng)式行文(wen)(wen)報(bao)送國資(zi)委，包括XBRL格(ge)式的財(cai)務(wu)(wu)決算(suan)報(bao)表(biao)(biao)（含會(hui)計(ji)主(zhu)附(fu)表(biao)(biao)、財(cai)務(wu)(wu)情況表(biao)(biao)）、會(hui)計(ji)報(bao)表(biao)(biao)附(fu)注、財(cai)務(wu)(wu)決算(suan)專(zhuan)項說明、財(cai)務(wu)(wu)情況說明書等全套報(bao)表(biao)(biao)電子文(wen)(wen)檔(dang)(dang)。
三、試點(dian)實施軟件
實施企(qi)(qi)業應當(dang)遵循《關于(yu)開展(zhan)可擴展(zhan)商業報(bao)告(gao)語(yu)言（XBRL）技(ji)術規范(fan)系列國家標準(zhun)符(fu)合性測試工作的(de)通知(zhi)》（財會〔2012〕14號）和(he)《關于(yu)開展(zhan)可擴展(zhan)商業報(bao)告(gao)語(yu)言（XBRL）軟件(jian)認證(zheng)工作的(de)實施意見(jian)》（國認證(zheng)聯〔2013〕55號）的(de)相關要求(qiu)，自(zi)行選擇XBRL軟件(jian)，確保標準(zhun)實施質(zhi)量。為減輕企(qi)(qi)業實施負擔(dan)，滿足企(qi)(qi)業基(ji)本(ben)的(de)XBRL格式(shi)財務(wu)決算報(bao)告(gao)實例(li)文檔(dang)填報(bao)要求(qiu)，國資委將(jiang)免(mian)費(fei)提供(gong)4款XBRL配套軟件(jian)，支持實例(li)文檔(dang)編輯(ji)查看(kan)、審核(he)校驗、生成傳出等基(ji)本(ben)功能(neng)，供(gong)企(qi)(qi)業自(zi)行選擇使(shi)用。
國資(zi)委(wei)財務監管報(bao)表XBRL擴(kuo)展分類標準的命名(ming)空間(jian)為//xbrl.hongxingpaper.com/taxonomy/2015-12-31/cas/financialsupervision，電子文件包和(he)配套軟件請登錄國資(zi)委(wei)網站(zhan)（//hongxingpaper.com），從(cong)“財務監督與考核(he)評(ping)價(jia)局”子欄目下(xia)載。各實施企(qi)業在標準實施過程中如有疑問(wen)或發現問(wen)題，請及時與國資(zi)委(wei)（財務監督與考核(he)評(ping)價(jia)局）聯系。
聯系人(ren)：國資委財務監督與考核評價局 邱鵬
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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