文章來源(yuan)：財務監督與考核評價局 發布(bu)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(wei)財務監管報(bao)(bao)表XBRL擴(kuo)展(zhan)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)下簡(jian)(jian)稱擴(kuo)展(zhan)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)）實施以(yi)來，參加首批試點(dian)的(de)13家中央企(qi)業(ye)(ye)按照(zhao)有(you)關工作要求，認真組織(zhi)，規范填報(bao)(bao)，按時報(bao)(bao)送，較好地完成(cheng)了(le)(le)擴(kuo)展(zhan)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)的(de)實施工作，部分(fen)企(qi)業(ye)(ye)積極探(tan)索將XBRL標(biao)(biao)準(zhun)(zhun)(zhun)應用(yong)(yong)于(yu)內部管理系統，促進企(qi)業(ye)(ye)信息化水平(ping)不斷提高(gao)。如中國航(hang)空(kong)器材集(ji)團公司組織(zhi)實施了(le)(le)XBRL實例文檔全級次報(bao)(bao)送；寶(bao)鋼集(ji)團有(you)限公司將XBRL技術內嵌于(yu)自(zi)身信息系統；中國船(chuan)(chuan)舶(bo)(bo)工業(ye)(ye)集(ji)團公司搭建了(le)(le)基于(yu)XBRL標(biao)(biao)準(zhun)(zhun)(zhun)的(de)成(cheng)本數(shu)(shu)據(ju)分(fen)析平(ping)臺(tai)，加強(qiang)船(chuan)(chuan)舶(bo)(bo)制(zhi)造企(qi)業(ye)(ye)成(cheng)本管控；中國石油天然氣集(ji)團公司建立了(le)(le)XBRL年(nian)金數(shu)(shu)據(ju)分(fen)析平(ping)臺(tai)，提高(gao)年(nian)金數(shu)(shu)據(ju)處(chu)理的(de)效率和準(zhun)(zhun)(zhun)確性。近期，財政部對(dui)企(qi)業(ye)(ye)會計準(zhun)(zhun)(zhun)則通(tong)用(yong)(yong)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)下簡(jian)(jian)稱通(tong)用(yong)(yong)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)）進行(xing)了(le)(le)修訂，下發了(le)(le)2015版通(tong)用(yong)(yong)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)。國資委(wei)根據(ju)財政部修訂的(de)2015版通(tong)用(yong)(yong)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)和國資委(wei)2014年(nian)度企(qi)業(ye)(ye)財務決算報(bao)(bao)表，組織(zhi)制(zhi)訂了(le)(le)2014版擴(kuo)展(zhan)分(fen)類(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)，現予印(yin)發，并就有(you)關事項和工作要求通(tong)知(zhi)如下：
一、試點(dian)實施(shi)范圍
試(shi)(shi)點(dian)(dian)實(shi)施2014版擴(kuo)(kuo)展(zhan)(zhan)分(fen)類標準的中(zhong)(zhong)央企(qi)(qi)業(ye)(ye)(ye)共16家，包括(kuo)擴(kuo)(kuo)展(zhan)(zhan)分(fen)類標準首批試(shi)(shi)點(dian)(dian)的中(zhong)(zhong)國(guo)(guo)船舶工業(ye)(ye)(ye)集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)石油天然(ran)氣(qi)集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)石油化(hua)工集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)海洋石油總公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)華能(neng)集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)移動通信集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)聯(lian)合網絡(luo)通信集(ji)(ji)團(tuan)(tuan)(tuan)有(you)限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、寶鋼集(ji)(ji)團(tuan)(tuan)(tuan)有(you)限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)鋁業(ye)(ye)(ye)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)東方(fang)航空(kong)集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)南(nan)方(fang)航空(kong)集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、國(guo)(guo)家開(kai)發投資公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)航空(kong)器(qi)材(cai)集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)等13家企(qi)(qi)業(ye)(ye)(ye)，新增國(guo)(guo)家電網公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)國(guo)(guo)電集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)農業(ye)(ye)(ye)發展(zhan)(zhan)集(ji)(ji)團(tuan)(tuan)(tuan)總公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)等3家企(qi)(qi)業(ye)(ye)(ye)。實(shi)施主體為(wei)集(ji)(ji)團(tuan)(tuan)(tuan)合并層面和(he)所屬上市(shi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，鼓勵有(you)條件(jian)的試(shi)(shi)點(dian)(dian)企(qi)(qi)業(ye)(ye)(ye)探(tan)索全級(ji)次實(shi)施，鼓勵非試(shi)(shi)點(dian)(dian)中(zhong)(zhong)央企(qi)(qi)業(ye)(ye)(ye)和(he)地(di)方(fang)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)(ye)積(ji)極參與實(shi)施。
二、試(shi)點(dian)實施要求(qiu)
（一）加(jia)強工作(zuo)組(zu)織(zhi)，有序開展(zhan)(zhan)實(shi)施。實(shi)施擴展(zhan)(zhan)分(fen)類(lei)(lei)標準(zhun)對實(shi)現會計(ji)信(xin)息標準(zhun)化和財務(wu)管理(li)信(xin)息化，促進(jin)財務(wu)決算成(cheng)果應用，提升(sheng)企(qi)(qi)業管理(li)水平等具有重(zhong)要(yao)(yao)(yao)意義。已(yi)開展(zhan)(zhan)試點實(shi)施企(qi)(qi)業要(yao)(yao)(yao)進(jin)一步(bu)加(jia)強組(zu)織(zhi)保障，及時總結工作(zuo)經驗，認(ren)真(zhen)研(yan)究解決實(shi)施擴展(zhan)(zhan)分(fen)類(lei)(lei)標準(zhun)遇到(dao)的(de)困難(nan)和問(wen)題，梳理(li)優(you)化工作(zuo)流程，提高標準(zhun)實(shi)施效率和效果；新納入(ru)試點實(shi)施企(qi)(qi)業要(yao)(yao)(yao)高度(du)重(zhong)視，提高認(ren)識，加(jia)強領導，明確(que)工作(zuo)任(ren)務(wu)和要(yao)(yao)(yao)求，落實(shi)人(ren)(ren)員和資金保障。企(qi)(qi)業分(fen)管財務(wu)工作(zuo)負責(ze)人(ren)(ren)是標準(zhun)實(shi)施的(de)直接責(ze)任(ren)人(ren)(ren)，企(qi)(qi)業信(xin)息化工作(zuo)負責(ze)人(ren)(ren)要(yao)(yao)(yao)密(mi)切配合，共同(tong)推動(dong)標準(zhun)實(shi)施各項工作(zuo)深入(ru)開展(zhan)(zhan)；企(qi)(qi)業財務(wu)部(bu)門(men)應當(dang)與信(xin)息化等有關部(bu)門(men)密(mi)切配合，分(fen)工協作(zuo)，組(zu)織(zhi)做好規劃部(bu)署、業務(wu)培訓、項目實(shi)施等工作(zuo)，確(que)保標準(zhun)順利實(shi)施。
（二(er)）規(gui)范(fan)(fan)數據(ju)管(guan)理(li)(li)，探索內部應(ying)(ying)用(yong)(yong)。XBRL作為全(quan)(quan)球(qiu)通用(yong)(yong)的(de)企業(ye)(ye)(ye)(ye)報(bao)告數據(ju)標(biao)(biao)準(zhun)，為實現信(xin)息共(gong)享(xiang)、開展對標(biao)(biao)分析、規(gui)范(fan)(fan)數據(ju)管(guan)理(li)(li)奠定了良好的(de)技(ji)術(shu)基礎。實施企業(ye)(ye)(ye)(ye)應(ying)(ying)當充分利用(yong)(yong)XBRL標(biao)(biao)準(zhun)技(ji)術(shu)，制定各類業(ye)(ye)(ye)(ye)務的(de)擴展分類標(biao)(biao)準(zhun)，統一管(guan)理(li)(li)企業(ye)(ye)(ye)(ye)不(bu)(bu)同業(ye)(ye)(ye)(ye)務信(xin)息系統數據(ju)，實現企業(ye)(ye)(ye)(ye)各類信(xin)息系統的(de)應(ying)(ying)用(yong)(yong)集成和互聯互通，并依托云計算(suan)、大(da)數據(ju)等新的(de)信(xin)息技(ji)術(shu)，結合(he)管(guan)理(li)(li)會計和管(guan)理(li)(li)信(xin)息化工作，積極探索XBRL技(ji)術(shu)在全(quan)(quan)面預算(suan)、成本管(guan)控、對標(biao)(biao)分析、風險預警等方面的(de)深入(ru)應(ying)(ying)用(yong)(yong)，推動(dong)企業(ye)(ye)(ye)(ye)不(bu)(bu)斷提高管(guan)理(li)(li)水平。
（三）嚴(yan)格(ge)(ge)校驗審核(he)，按時(shi)報(bao)送(song)文(wen)檔(dang)。各實(shi)施企(qi)業(ye)要(yao)嚴(yan)格(ge)(ge)遵循擴展分(fen)類(lei)標準及其指南和(he)編報(bao)規(gui)則(ze)，規(gui)范(fan)編制(zhi)2014年度XBRL格(ge)(ge)式財務(wu)(wu)決(jue)(jue)算(suan)報(bao)告實(shi)例(li)文(wen)檔(dang)，確保編報(bao)工作符合XBRL技(ji)術規(gui)范(fan)系(xi)列國(guo)家標準、通(tong)用分(fen)類(lei)標準以及相關擴展分(fen)類(lei)標準的(de)有(you)關要(yao)求。實(shi)施企(qi)業(ye)在向國(guo)資委報(bao)送(song)實(shi)例(li)文(wen)檔(dang)前(qian)要(yao)認真進行(xing)(xing)校驗審核(he)，加強對易出現的(de)小數位(wei)、計量單位(wei)等(deng)實(shi)例(li)文(wen)檔(dang)屬性設置錯誤，計算(suan)關系(xi)、上下(xia)文(wen)等(deng)填報(bao)錯誤的(de)審核(he)，確保數據準確，勾稽關系(xi)正(zheng)確，嚴(yan)把實(shi)例(li)文(wen)檔(dang)質(zhi)量關。實(shi)施企(qi)業(ye)應當于2016年3月(yue)31日前(qian)將本企(qi)業(ye)2014年度XBRL格(ge)(ge)式財務(wu)(wu)決(jue)(jue)算(suan)報(bao)告實(shi)例(li)文(wen)檔(dang)正(zheng)式行(xing)(xing)文(wen)報(bao)送(song)國(guo)資委，包括XBRL格(ge)(ge)式的(de)財務(wu)(wu)決(jue)(jue)算(suan)報(bao)表（含會(hui)計主(zhu)附表、財務(wu)(wu)情況(kuang)表）、會(hui)計報(bao)表附注、財務(wu)(wu)決(jue)(jue)算(suan)專項說明、財務(wu)(wu)情況(kuang)說明書(shu)等(deng)全(quan)套報(bao)表電子文(wen)檔(dang)。
三、試(shi)點(dian)實施軟件
實(shi)(shi)施企(qi)業應當遵(zun)循《關(guan)于開(kai)展可(ke)擴(kuo)展商業報(bao)告語言（XBRL）技術(shu)規范系(xi)列國家標(biao)準(zhun)符合性(xing)測試(shi)工作(zuo)的通知(zhi)》（財會(hui)〔2012〕14號(hao)）和(he)《關(guan)于開(kai)展可(ke)擴(kuo)展商業報(bao)告語言（XBRL）軟(ruan)件認證工作(zuo)的實(shi)(shi)施意見》（國認證聯〔2013〕55號(hao)）的相(xiang)關(guan)要(yao)求(qiu)，自(zi)行(xing)選擇XBRL軟(ruan)件，確保標(biao)準(zhun)實(shi)(shi)施質量(liang)。為減輕企(qi)業實(shi)(shi)施負(fu)擔，滿(man)足企(qi)業基(ji)本(ben)的XBRL格式財務決算(suan)報(bao)告實(shi)(shi)例文檔填報(bao)要(yao)求(qiu)，國資委將免費提供4款XBRL配套軟(ruan)件，支持實(shi)(shi)例文檔編輯查(cha)看、審核校(xiao)驗(yan)、生成(cheng)傳(chuan)出等基(ji)本(ben)功能，供企(qi)業自(zi)行(xing)選擇使用。
國(guo)資委(wei)財務(wu)(wu)監管報表XBRL擴展分類標準的命名空間為//xbrl.hongxingpaper.com/taxonomy/2015-12-31/cas/financialsupervision，電(dian)子文件包和配(pei)套軟件請(qing)登錄國(guo)資委(wei)網站(zhan)（//hongxingpaper.com），從“財務(wu)(wu)監督與考核評(ping)價局”子欄(lan)目下載。各實施(shi)企(qi)業在標準實施(shi)過程(cheng)中如有疑問或發現問題，請(qing)及時與國(guo)資委(wei)（財務(wu)(wu)監督與考核評(ping)價局）聯系。
聯系人：國資委財務(wu)監督(du)與考核評(ping)價局 邱鵬(peng)
電話：010-63193893
電子(zi)郵箱：qiupeng@hongxingpaper.com
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(yue)29日