文章(zhang)來源：財務(wu)監督與考核評價局(ju) 發(fa)布(bu)時(shi)間(jian)：2017-01-19
國資發評價[2015]183號
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)(guo)(guo)資委財(cai)務(wu)監管報表XBRL擴(kuo)展分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)下(xia)(xia)(xia)簡稱(cheng)擴(kuo)展分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)）實(shi)施以(yi)來，參加(jia)首批試(shi)點的13家中央企(qi)(qi)(qi)(qi)業(ye)按(an)(an)照有(you)關工(gong)作要求(qiu)，認真(zhen)組(zu)(zu)織(zhi)，規范填報，按(an)(an)時(shi)報送(song)，較好地(di)完成(cheng)了(le)擴(kuo)展分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)的實(shi)施工(gong)作，部(bu)(bu)分(fen)企(qi)(qi)(qi)(qi)業(ye)積極探索(suo)將(jiang)XBRL標(biao)(biao)準(zhun)(zhun)(zhun)應(ying)用(yong)于內(nei)部(bu)(bu)管理系(xi)統，促進(jin)企(qi)(qi)(qi)(qi)業(ye)信(xin)息(xi)化水平(ping)不斷(duan)提(ti)高(gao)。如(ru)中國(guo)(guo)(guo)航空器(qi)材(cai)集(ji)(ji)團(tuan)公司(si)(si)組(zu)(zu)織(zhi)實(shi)施了(le)XBRL實(shi)例文檔(dang)全(quan)級次報送(song)；寶鋼(gang)集(ji)(ji)團(tuan)有(you)限公司(si)(si)將(jiang)XBRL技術(shu)內(nei)嵌于自(zi)身信(xin)息(xi)系(xi)統；中國(guo)(guo)(guo)船(chuan)舶工(gong)業(ye)集(ji)(ji)團(tuan)公司(si)(si)搭建(jian)(jian)了(le)基于XBRL標(biao)(biao)準(zhun)(zhun)(zhun)的成(cheng)本數據(ju)分(fen)析(xi)(xi)平(ping)臺(tai)，加(jia)強船(chuan)舶制造企(qi)(qi)(qi)(qi)業(ye)成(cheng)本管控(kong)；中國(guo)(guo)(guo)石油天然氣集(ji)(ji)團(tuan)公司(si)(si)建(jian)(jian)立了(le)XBRL年(nian)金數據(ju)分(fen)析(xi)(xi)平(ping)臺(tai)，提(ti)高(gao)年(nian)金數據(ju)處理的效(xiao)率(lv)和準(zhun)(zhun)(zhun)確性。近期，財(cai)政部(bu)(bu)對企(qi)(qi)(qi)(qi)業(ye)會計準(zhun)(zhun)(zhun)則通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)下(xia)(xia)(xia)簡稱(cheng)通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)）進(jin)行了(le)修訂(ding)，下(xia)(xia)(xia)發了(le)2015版通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)。國(guo)(guo)(guo)資委根據(ju)財(cai)政部(bu)(bu)修訂(ding)的2015版通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)和國(guo)(guo)(guo)資委2014年(nian)度企(qi)(qi)(qi)(qi)業(ye)財(cai)務(wu)決算報表，組(zu)(zu)織(zhi)制訂(ding)了(le)2014版擴(kuo)展分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)(zhun)(zhun)，現予印發，并就有(you)關事(shi)項和工(gong)作要求(qiu)通知(zhi)如(ru)下(xia)(xia)(xia)：
一、試(shi)點實施范圍
試點(dian)(dian)實施2014版擴展分類標準的(de)(de)中(zhong)(zhong)央企(qi)業共16家，包括(kuo)擴展分類標準首批試點(dian)(dian)的(de)(de)中(zhong)(zhong)國(guo)(guo)(guo)(guo)船舶工(gong)業集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)石(shi)油天然(ran)氣集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)石(shi)油化工(gong)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)海(hai)洋石(shi)油總公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)華(hua)能集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)移動(dong)通(tong)信(xin)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)聯合(he)網絡通(tong)信(xin)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)有(you)(you)(you)限(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)、寶鋼集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)有(you)(you)(you)限(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)鋁(lv)業公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)東方航(hang)(hang)(hang)空集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)南方航(hang)(hang)(hang)空集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、國(guo)(guo)(guo)(guo)家開發(fa)投資(zi)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)航(hang)(hang)(hang)空器材集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)等13家企(qi)業，新(xin)增(zeng)國(guo)(guo)(guo)(guo)家電(dian)網公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)電(dian)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)國(guo)(guo)(guo)(guo)農業發(fa)展集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)總公(gong)(gong)(gong)司(si)(si)(si)(si)等3家企(qi)業。實施主體為集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)(tuan)合(he)并層(ceng)面和所屬上市公(gong)(gong)(gong)司(si)(si)(si)(si)，鼓勵有(you)(you)(you)條件的(de)(de)試點(dian)(dian)企(qi)業探索全級次實施，鼓勵非試點(dian)(dian)中(zhong)(zhong)央企(qi)業和地方國(guo)(guo)(guo)(guo)有(you)(you)(you)企(qi)業積極參(can)與實施。
二、試點實施要求
（一）加(jia)(jia)強工(gong)(gong)(gong)(gong)(gong)作組織，有(you)序開展(zhan)實施(shi)(shi)。實施(shi)(shi)擴(kuo)(kuo)展(zhan)分類(lei)標(biao)準(zhun)對實現會(hui)計(ji)信息標(biao)準(zhun)化(hua)和財(cai)(cai)務(wu)(wu)管(guan)(guan)理(li)信息化(hua)，促(cu)進(jin)財(cai)(cai)務(wu)(wu)決(jue)(jue)算成果(guo)應(ying)用(yong)，提(ti)(ti)升企(qi)(qi)業管(guan)(guan)理(li)水平等(deng)具(ju)有(you)重(zhong)(zhong)要(yao)意(yi)義。已開展(zhan)試點(dian)實施(shi)(shi)企(qi)(qi)業要(yao)進(jin)一步加(jia)(jia)強組織保(bao)障，及時總結(jie)工(gong)(gong)(gong)(gong)(gong)作經驗，認(ren)真(zhen)研究(jiu)解決(jue)(jue)實施(shi)(shi)擴(kuo)(kuo)展(zhan)分類(lei)標(biao)準(zhun)遇到的(de)困(kun)難和問題，梳理(li)優化(hua)工(gong)(gong)(gong)(gong)(gong)作流程(cheng)，提(ti)(ti)高標(biao)準(zhun)實施(shi)(shi)效率(lv)和效果(guo)；新納入(ru)試點(dian)實施(shi)(shi)企(qi)(qi)業要(yao)高度重(zhong)(zhong)視，提(ti)(ti)高認(ren)識，加(jia)(jia)強領導，明(ming)確(que)工(gong)(gong)(gong)(gong)(gong)作任(ren)務(wu)(wu)和要(yao)求(qiu)，落實人(ren)(ren)員和資(zi)金(jin)保(bao)障。企(qi)(qi)業分管(guan)(guan)財(cai)(cai)務(wu)(wu)工(gong)(gong)(gong)(gong)(gong)作負責(ze)(ze)人(ren)(ren)是標(biao)準(zhun)實施(shi)(shi)的(de)直接責(ze)(ze)任(ren)人(ren)(ren)，企(qi)(qi)業信息化(hua)工(gong)(gong)(gong)(gong)(gong)作負責(ze)(ze)人(ren)(ren)要(yao)密切配合，共同推動標(biao)準(zhun)實施(shi)(shi)各項工(gong)(gong)(gong)(gong)(gong)作深(shen)入(ru)開展(zhan)；企(qi)(qi)業財(cai)(cai)務(wu)(wu)部(bu)門(men)應(ying)當(dang)與信息化(hua)等(deng)有(you)關部(bu)門(men)密切配合，分工(gong)(gong)(gong)(gong)(gong)協作，組織做好規劃部(bu)署、業務(wu)(wu)培訓(xun)、項目實施(shi)(shi)等(deng)工(gong)(gong)(gong)(gong)(gong)作，確(que)保(bao)標(biao)準(zhun)順利(li)實施(shi)(shi)。
（二）規范(fan)數(shu)據(ju)(ju)管(guan)理(li)(li)，探索內部應用(yong)。XBRL作為(wei)全(quan)球通用(yong)的(de)企(qi)(qi)業報(bao)告數(shu)據(ju)(ju)標準(zhun)，為(wei)實(shi)(shi)現信息(xi)(xi)共享、開(kai)展對(dui)標分析、規范(fan)數(shu)據(ju)(ju)管(guan)理(li)(li)奠定了(le)良好(hao)的(de)技(ji)(ji)術基礎。實(shi)(shi)施企(qi)(qi)業應當充分利用(yong)XBRL標準(zhun)技(ji)(ji)術，制定各(ge)類業務的(de)擴展分類標準(zhun)，統一管(guan)理(li)(li)企(qi)(qi)業不(bu)同業務信息(xi)(xi)系(xi)統數(shu)據(ju)(ju)，實(shi)(shi)現企(qi)(qi)業各(ge)類信息(xi)(xi)系(xi)統的(de)應用(yong)集(ji)成和互聯互通，并(bing)依托云計算、大數(shu)據(ju)(ju)等(deng)新(xin)的(de)信息(xi)(xi)技(ji)(ji)術，結(jie)合管(guan)理(li)(li)會計和管(guan)理(li)(li)信息(xi)(xi)化工作，積極探索XBRL技(ji)(ji)術在全(quan)面預算、成本管(guan)控、對(dui)標分析、風險預警(jing)等(deng)方面的(de)深入應用(yong)，推動企(qi)(qi)業不(bu)斷提高(gao)管(guan)理(li)(li)水平。
（三）嚴(yan)格校驗(yan)審(shen)核，按時報(bao)(bao)(bao)送文(wen)(wen)(wen)(wen)檔(dang)。各實(shi)施(shi)企業(ye)(ye)要嚴(yan)格遵(zun)循擴(kuo)展(zhan)分(fen)(fen)類(lei)標準及其指(zhi)南和編報(bao)(bao)(bao)規(gui)則，規(gui)范編制2014年度(du)XBRL格式(shi)(shi)財(cai)務決(jue)算(suan)報(bao)(bao)(bao)告實(shi)例(li)文(wen)(wen)(wen)(wen)檔(dang)，確(que)保編報(bao)(bao)(bao)工作符合XBRL技術(shu)規(gui)范系列國(guo)家標準、通用分(fen)(fen)類(lei)標準以(yi)及相關(guan)(guan)擴(kuo)展(zhan)分(fen)(fen)類(lei)標準的有關(guan)(guan)要求(qiu)。實(shi)施(shi)企業(ye)(ye)在向國(guo)資(zi)委報(bao)(bao)(bao)送實(shi)例(li)文(wen)(wen)(wen)(wen)檔(dang)前要認真進行校驗(yan)審(shen)核，加強對(dui)易出現(xian)的小數(shu)位(wei)、計量(liang)單位(wei)等實(shi)例(li)文(wen)(wen)(wen)(wen)檔(dang)屬(shu)性設置(zhi)錯(cuo)誤，計算(suan)關(guan)(guan)系、上下文(wen)(wen)(wen)(wen)等填報(bao)(bao)(bao)錯(cuo)誤的審(shen)核，確(que)保數(shu)據準確(que)，勾稽關(guan)(guan)系正確(que)，嚴(yan)把實(shi)例(li)文(wen)(wen)(wen)(wen)檔(dang)質量(liang)關(guan)(guan)。實(shi)施(shi)企業(ye)(ye)應當于(yu)2016年3月(yue)31日前將本(ben)企業(ye)(ye)2014年度(du)XBRL格式(shi)(shi)財(cai)務決(jue)算(suan)報(bao)(bao)(bao)告實(shi)例(li)文(wen)(wen)(wen)(wen)檔(dang)正式(shi)(shi)行文(wen)(wen)(wen)(wen)報(bao)(bao)(bao)送國(guo)資(zi)委，包(bao)括XBRL格式(shi)(shi)的財(cai)務決(jue)算(suan)報(bao)(bao)(bao)表(biao)（含會(hui)(hui)計主附表(biao)、財(cai)務情(qing)況表(biao)）、會(hui)(hui)計報(bao)(bao)(bao)表(biao)附注、財(cai)務決(jue)算(suan)專項說明、財(cai)務情(qing)況說明書(shu)等全套報(bao)(bao)(bao)表(biao)電子(zi)文(wen)(wen)(wen)(wen)檔(dang)。
三、試(shi)點(dian)實施(shi)軟件
實(shi)施(shi)(shi)企(qi)業(ye)(ye)(ye)(ye)應當遵循《關(guan)于開(kai)展(zhan)可(ke)擴(kuo)展(zhan)商業(ye)(ye)(ye)(ye)報(bao)告語(yu)言（XBRL）技術規范系列國家標(biao)準(zhun)符合性測(ce)試工作的(de)通知》（財會〔2012〕14號）和《關(guan)于開(kai)展(zhan)可(ke)擴(kuo)展(zhan)商業(ye)(ye)(ye)(ye)報(bao)告語(yu)言（XBRL）軟(ruan)件(jian)認(ren)證工作的(de)實(shi)施(shi)(shi)意見》（國認(ren)證聯〔2013〕55號）的(de)相關(guan)要求(qiu)，自行(xing)(xing)選擇(ze)XBRL軟(ruan)件(jian)，確保標(biao)準(zhun)實(shi)施(shi)(shi)質量(liang)。為減輕企(qi)業(ye)(ye)(ye)(ye)實(shi)施(shi)(shi)負擔，滿足企(qi)業(ye)(ye)(ye)(ye)基本的(de)XBRL格(ge)式(shi)財務決算報(bao)告實(shi)例文檔填報(bao)要求(qiu)，國資委將免費提供4款XBRL配套軟(ruan)件(jian)，支持實(shi)例文檔編輯查(cha)看、審核校驗、生成傳出等基本功能，供企(qi)業(ye)(ye)(ye)(ye)自行(xing)(xing)選擇(ze)使用。
國(guo)(guo)資委財(cai)務監管(guan)報(bao)表XBRL擴展(zhan)分(fen)類標(biao)準的命名空間(jian)為//xbrl.sasac.gov.ex2.ipv6.hongxingpaper.com/taxonomy/2015-12-31/cas/financialsupervision，電子文件(jian)(jian)包和配套軟件(jian)(jian)請(qing)登(deng)錄(lu)國(guo)(guo)資委網站(zhan)（//hongxingpaper.com），從“財(cai)務監督與(yu)考核評價局(ju)(ju)”子欄目(mu)下載。各實(shi)施企業在(zai)標(biao)準實(shi)施過(guo)程中如有疑問(wen)或發現問(wen)題，請(qing)及時與(yu)國(guo)(guo)資委（財(cai)務監督與(yu)考核評價局(ju)(ju)）聯系。
聯(lian)系人：國資委(wei)財務(wu)監督與考核評價局 邱鵬
電話：010-63193893
電子(zi)郵箱(xiang)：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(guo)資委 財政(zheng)部(bu)
2015年(nian)12月29日