文章來源(yuan)：財務(wu)監督與考核評價局 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(guo)資(zi)委(wei)(wei)財(cai)(cai)務監管(guan)報(bao)表(biao)XBRL擴展(zhan)(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)（以(yi)下(xia)(xia)簡稱(cheng)擴展(zhan)(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)）實(shi)施(shi)以(yi)來，參(can)加首(shou)批(pi)試點的13家(jia)中(zhong)央企業按照有關工作(zuo)要(yao)求，認(ren)真組(zu)(zu)織，規范填報(bao)，按時報(bao)送，較好地完(wan)成(cheng)了(le)(le)(le)(le)擴展(zhan)(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)的實(shi)施(shi)工作(zuo)，部(bu)分(fen)(fen)企業積極探(tan)索將XBRL標(biao)準(zhun)(zhun)(zhun)應(ying)用(yong)于內部(bu)管(guan)理(li)系(xi)統(tong)，促進(jin)企業信(xin)息化(hua)水平不斷提高。如中(zhong)國(guo)航(hang)空(kong)器材集(ji)團(tuan)(tuan)公(gong)(gong)司(si)組(zu)(zu)織實(shi)施(shi)了(le)(le)(le)(le)XBRL實(shi)例(li)文檔全級次報(bao)送；寶(bao)鋼集(ji)團(tuan)(tuan)有限公(gong)(gong)司(si)將XBRL技術內嵌于自身(shen)信(xin)息系(xi)統(tong)；中(zhong)國(guo)船舶工業集(ji)團(tuan)(tuan)公(gong)(gong)司(si)搭建了(le)(le)(le)(le)基于XBRL標(biao)準(zhun)(zhun)(zhun)的成(cheng)本(ben)數(shu)據(ju)分(fen)(fen)析(xi)平臺，加強船舶制造(zao)企業成(cheng)本(ben)管(guan)控；中(zhong)國(guo)石油天然(ran)氣集(ji)團(tuan)(tuan)公(gong)(gong)司(si)建立了(le)(le)(le)(le)XBRL年金(jin)數(shu)據(ju)分(fen)(fen)析(xi)平臺，提高年金(jin)數(shu)據(ju)處理(li)的效率和準(zhun)(zhun)(zhun)確性。近期，財(cai)(cai)政部(bu)對(dui)企業會計準(zhun)(zhun)(zhun)則通(tong)(tong)用(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)（以(yi)下(xia)(xia)簡稱(cheng)通(tong)(tong)用(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)）進(jin)行了(le)(le)(le)(le)修訂，下(xia)(xia)發(fa)了(le)(le)(le)(le)2015版(ban)通(tong)(tong)用(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)。國(guo)資(zi)委(wei)(wei)根據(ju)財(cai)(cai)政部(bu)修訂的2015版(ban)通(tong)(tong)用(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)和國(guo)資(zi)委(wei)(wei)2014年度企業財(cai)(cai)務決算報(bao)表(biao)，組(zu)(zu)織制訂了(le)(le)(le)(le)2014版(ban)擴展(zhan)(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)準(zhun)(zhun)(zhun)，現予印發(fa)，并就有關事項(xiang)和工作(zuo)要(yao)求通(tong)(tong)知如下(xia)(xia)：
一(yi)、試點(dian)實施范圍
試點實施2014版(ban)擴展(zhan)分類(lei)標準(zhun)的中(zhong)(zhong)(zhong)(zhong)央企(qi)(qi)(qi)業(ye)共(gong)16家，包括(kuo)擴展(zhan)分類(lei)標準(zhun)首批試點的中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)船舶工業(ye)集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)石(shi)油天(tian)然(ran)氣集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)石(shi)油化工集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)海洋石(shi)油總公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)華能(neng)集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)移動通信(xin)集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)聯合網(wang)絡通信(xin)集(ji)(ji)(ji)團(tuan)(tuan)(tuan)有(you)限(xian)公(gong)(gong)(gong)司(si)(si)(si)、寶鋼集(ji)(ji)(ji)團(tuan)(tuan)(tuan)有(you)限(xian)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)鋁(lv)業(ye)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)東方(fang)航(hang)空(kong)集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)南方(fang)航(hang)空(kong)集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、國(guo)(guo)(guo)(guo)家開發(fa)投(tou)資公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)航(hang)空(kong)器(qi)材集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)等13家企(qi)(qi)(qi)業(ye)，新(xin)增國(guo)(guo)(guo)(guo)家電網(wang)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)電集(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)農業(ye)發(fa)展(zhan)集(ji)(ji)(ji)團(tuan)(tuan)(tuan)總公(gong)(gong)(gong)司(si)(si)(si)等3家企(qi)(qi)(qi)業(ye)。實施主(zhu)體為集(ji)(ji)(ji)團(tuan)(tuan)(tuan)合并層面和所屬上(shang)市公(gong)(gong)(gong)司(si)(si)(si)，鼓(gu)勵有(you)條件的試點企(qi)(qi)(qi)業(ye)探索(suo)全級次實施，鼓(gu)勵非試點中(zhong)(zhong)(zhong)(zhong)央企(qi)(qi)(qi)業(ye)和地方(fang)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)積極(ji)參與實施。
二、試點實(shi)施要求(qiu)
（一(yi)）加強工(gong)作(zuo)(zuo)組(zu)(zu)織(zhi)，有(you)序開展(zhan)實(shi)施。實(shi)施擴展(zhan)分(fen)類標(biao)準(zhun)對(dui)實(shi)現(xian)會計信(xin)(xin)(xin)息標(biao)準(zhun)化和(he)財務(wu)管(guan)理信(xin)(xin)(xin)息化，促進財務(wu)決(jue)算成果應(ying)用，提升(sheng)企(qi)業(ye)管(guan)理水平等具有(you)重要(yao)(yao)(yao)意(yi)義。已開展(zhan)試點實(shi)施企(qi)業(ye)要(yao)(yao)(yao)進一(yi)步加強組(zu)(zu)織(zhi)保(bao)(bao)障，及時總結工(gong)作(zuo)(zuo)經驗，認(ren)真研究解決(jue)實(shi)施擴展(zhan)分(fen)類標(biao)準(zhun)遇到的(de)困(kun)難和(he)問(wen)題，梳理優化工(gong)作(zuo)(zuo)流(liu)程，提高(gao)標(biao)準(zhun)實(shi)施效(xiao)率(lv)和(he)效(xiao)果；新(xin)納(na)入(ru)試點實(shi)施企(qi)業(ye)要(yao)(yao)(yao)高(gao)度重視，提高(gao)認(ren)識(shi)，加強領導，明(ming)確工(gong)作(zuo)(zuo)任務(wu)和(he)要(yao)(yao)(yao)求，落(luo)實(shi)人(ren)員(yuan)和(he)資金保(bao)(bao)障。企(qi)業(ye)分(fen)管(guan)財務(wu)工(gong)作(zuo)(zuo)負(fu)責人(ren)是標(biao)準(zhun)實(shi)施的(de)直(zhi)接責任人(ren)，企(qi)業(ye)信(xin)(xin)(xin)息化工(gong)作(zuo)(zuo)負(fu)責人(ren)要(yao)(yao)(yao)密(mi)切(qie)(qie)配(pei)合，共(gong)同推(tui)動標(biao)準(zhun)實(shi)施各項(xiang)工(gong)作(zuo)(zuo)深入(ru)開展(zhan)；企(qi)業(ye)財務(wu)部(bu)門(men)應(ying)當與信(xin)(xin)(xin)息化等有(you)關部(bu)門(men)密(mi)切(qie)(qie)配(pei)合，分(fen)工(gong)協(xie)作(zuo)(zuo)，組(zu)(zu)織(zhi)做(zuo)好規劃部(bu)署、業(ye)務(wu)培(pei)訓、項(xiang)目實(shi)施等工(gong)作(zuo)(zuo)，確保(bao)(bao)標(biao)準(zhun)順利(li)實(shi)施。
（二）規范(fan)數(shu)據(ju)管(guan)理(li)，探索內部應(ying)用(yong)。XBRL作(zuo)為(wei)(wei)全(quan)球通(tong)(tong)用(yong)的(de)(de)企業(ye)報告數(shu)據(ju)標準(zhun)(zhun)，為(wei)(wei)實現(xian)信(xin)息(xi)(xi)共享、開展(zhan)對(dui)標分(fen)析(xi)、規范(fan)數(shu)據(ju)管(guan)理(li)奠(dian)定(ding)了良好的(de)(de)技術(shu)基(ji)礎(chu)。實施(shi)企業(ye)應(ying)當充分(fen)利用(yong)XBRL標準(zhun)(zhun)技術(shu)，制定(ding)各類(lei)(lei)業(ye)務的(de)(de)擴展(zhan)分(fen)類(lei)(lei)標準(zhun)(zhun)，統(tong)一(yi)管(guan)理(li)企業(ye)不同(tong)業(ye)務信(xin)息(xi)(xi)系統(tong)數(shu)據(ju)，實現(xian)企業(ye)各類(lei)(lei)信(xin)息(xi)(xi)系統(tong)的(de)(de)應(ying)用(yong)集成(cheng)和互聯互通(tong)(tong)，并依托云計算、大數(shu)據(ju)等新的(de)(de)信(xin)息(xi)(xi)技術(shu)，結合管(guan)理(li)會計和管(guan)理(li)信(xin)息(xi)(xi)化工作(zuo)，積極探索XBRL技術(shu)在全(quan)面(mian)預(yu)算、成(cheng)本(ben)管(guan)控、對(dui)標分(fen)析(xi)、風險預(yu)警(jing)等方面(mian)的(de)(de)深入應(ying)用(yong)，推動企業(ye)不斷提(ti)高管(guan)理(li)水平。
（三(san)）嚴格(ge)校(xiao)(xiao)驗審核，按時報(bao)(bao)(bao)送(song)文(wen)(wen)(wen)(wen)檔(dang)(dang)。各實(shi)施企業要嚴格(ge)遵(zun)循擴展分(fen)類(lei)標(biao)準(zhun)(zhun)及(ji)其指南(nan)和編(bian)報(bao)(bao)(bao)規則(ze)，規范(fan)(fan)編(bian)制2014年(nian)度XBRL格(ge)式財(cai)務(wu)(wu)(wu)決算(suan)報(bao)(bao)(bao)告實(shi)例文(wen)(wen)(wen)(wen)檔(dang)(dang)，確(que)保(bao)編(bian)報(bao)(bao)(bao)工(gong)作符合(he)XBRL技(ji)術規范(fan)(fan)系(xi)列(lie)國(guo)家標(biao)準(zhun)(zhun)、通用(yong)分(fen)類(lei)標(biao)準(zhun)(zhun)以及(ji)相關擴展分(fen)類(lei)標(biao)準(zhun)(zhun)的(de)有關要求。實(shi)施企業在向國(guo)資委報(bao)(bao)(bao)送(song)實(shi)例文(wen)(wen)(wen)(wen)檔(dang)(dang)前要認真(zhen)進行(xing)校(xiao)(xiao)驗審核，加強對易出現的(de)小(xiao)數(shu)位、計(ji)量(liang)單位等實(shi)例文(wen)(wen)(wen)(wen)檔(dang)(dang)屬性設(she)置(zhi)錯誤，計(ji)算(suan)關系(xi)、上(shang)下文(wen)(wen)(wen)(wen)等填報(bao)(bao)(bao)錯誤的(de)審核，確(que)保(bao)數(shu)據準(zhun)(zhun)確(que)，勾稽關系(xi)正(zheng)確(que)，嚴把實(shi)例文(wen)(wen)(wen)(wen)檔(dang)(dang)質(zhi)量(liang)關。實(shi)施企業應當于2016年(nian)3月31日前將本企業2014年(nian)度XBRL格(ge)式財(cai)務(wu)(wu)(wu)決算(suan)報(bao)(bao)(bao)告實(shi)例文(wen)(wen)(wen)(wen)檔(dang)(dang)正(zheng)式行(xing)文(wen)(wen)(wen)(wen)報(bao)(bao)(bao)送(song)國(guo)資委，包括(kuo)XBRL格(ge)式的(de)財(cai)務(wu)(wu)(wu)決算(suan)報(bao)(bao)(bao)表（含會計(ji)主(zhu)附(fu)表、財(cai)務(wu)(wu)(wu)情(qing)況表）、會計(ji)報(bao)(bao)(bao)表附(fu)注(zhu)、財(cai)務(wu)(wu)(wu)決算(suan)專項(xiang)說(shuo)明、財(cai)務(wu)(wu)(wu)情(qing)況說(shuo)明書(shu)等全(quan)套報(bao)(bao)(bao)表電子文(wen)(wen)(wen)(wen)檔(dang)(dang)。
三、試(shi)點實施(shi)軟(ruan)件
實施(shi)企(qi)(qi)業應當遵循(xun)《關于開(kai)(kai)展(zhan)可擴展(zhan)商業報(bao)告語言（XBRL）技術規(gui)范系列國(guo)家標準(zhun)符合(he)性測試工作的通知(zhi)》（財會(hui)〔2012〕14號(hao)）和《關于開(kai)(kai)展(zhan)可擴展(zhan)商業報(bao)告語言（XBRL）軟(ruan)件認證工作的實施(shi)意見(jian)》（國(guo)認證聯(lian)〔2013〕55號(hao)）的相關要(yao)求，自(zi)行(xing)選擇XBRL軟(ruan)件，確保標準(zhun)實施(shi)質量。為減輕企(qi)(qi)業實施(shi)負擔，滿足企(qi)(qi)業基本的XBRL格式財務決算報(bao)告實例(li)(li)文檔填報(bao)要(yao)求，國(guo)資委將免(mian)費提供4款XBRL配套軟(ruan)件，支持實例(li)(li)文檔編(bian)輯查(cha)看、審核校驗、生成傳出等基本功能，供企(qi)(qi)業自(zi)行(xing)選擇使用(yong)。
國資(zi)(zi)委財(cai)務監管(guan)報表XBRL擴展分類(lei)標準的命(ming)名(ming)空(kong)間為(wei)//xbrl.hongxingpaper.com/taxonomy/2015-12-31/cas/financialsupervision，電子(zi)文(wen)件(jian)包(bao)和配套軟(ruan)件(jian)請登錄國資(zi)(zi)委網站（//hongxingpaper.com），從“財(cai)務監督與(yu)考核評(ping)價局(ju)”子(zi)欄目下(xia)載(zai)。各實施企業在標準實施過程中如有疑問或發(fa)現問題，請及(ji)時與(yu)國資(zi)(zi)委（財(cai)務監督與(yu)考核評(ping)價局(ju)）聯(lian)系。
聯系(xi)人：國資委(wei)財(cai)務(wu)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(wei) 財政部(bu)
2015年12月29日