文章(zhang)來源：財務(wu)監督(du)與考核評價局 發布時間：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)資(zi)委財務(wu)監管報(bao)表XBRL擴展(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)（以下簡(jian)稱(cheng)擴展(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)）實施(shi)以來(lai)，參(can)加首(shou)批試點的(de)13家中(zhong)央企(qi)業(ye)(ye)(ye)按照有(you)關工作要求，認真組(zu)(zu)織，規范填報(bao)，按時報(bao)送，較好地完成了(le)(le)擴展(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)的(de)實施(shi)工作，部(bu)分(fen)(fen)企(qi)業(ye)(ye)(ye)積極探索將XBRL標(biao)(biao)準(zhun)應(ying)用(yong)(yong)于內部(bu)管理(li)系統，促進(jin)企(qi)業(ye)(ye)(ye)信息化水平(ping)不斷提(ti)高(gao)。如中(zhong)國(guo)航空器材(cai)集(ji)團公(gong)司(si)組(zu)(zu)織實施(shi)了(le)(le)XBRL實例文檔全(quan)級(ji)次報(bao)送；寶鋼集(ji)團有(you)限(xian)公(gong)司(si)將XBRL技術內嵌(qian)于自身信息系統；中(zhong)國(guo)船舶工業(ye)(ye)(ye)集(ji)團公(gong)司(si)搭(da)建(jian)了(le)(le)基(ji)于XBRL標(biao)(biao)準(zhun)的(de)成本(ben)數據(ju)(ju)分(fen)(fen)析(xi)平(ping)臺，加強船舶制(zhi)造企(qi)業(ye)(ye)(ye)成本(ben)管控；中(zhong)國(guo)石油天然氣集(ji)團公(gong)司(si)建(jian)立了(le)(le)XBRL年金數據(ju)(ju)分(fen)(fen)析(xi)平(ping)臺，提(ti)高(gao)年金數據(ju)(ju)處理(li)的(de)效率和(he)準(zhun)確(que)性。近(jin)期(qi)，財政部(bu)對企(qi)業(ye)(ye)(ye)會計準(zhun)則通(tong)用(yong)(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)（以下簡(jian)稱(cheng)通(tong)用(yong)(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)）進(jin)行(xing)了(le)(le)修訂(ding)(ding)，下發了(le)(le)2015版通(tong)用(yong)(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)。國(guo)資(zi)委根(gen)據(ju)(ju)財政部(bu)修訂(ding)(ding)的(de)2015版通(tong)用(yong)(yong)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)和(he)國(guo)資(zi)委2014年度企(qi)業(ye)(ye)(ye)財務(wu)決算報(bao)表，組(zu)(zu)織制(zhi)訂(ding)(ding)了(le)(le)2014版擴展(zhan)分(fen)(fen)類(lei)(lei)(lei)標(biao)(biao)準(zhun)，現予印(yin)發，并(bing)就有(you)關事項(xiang)和(he)工作要求通(tong)知如下：
一、試點(dian)實施范(fan)圍
試(shi)點(dian)實(shi)施2014版擴展(zhan)分類(lei)標準(zhun)(zhun)的中(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)(ye)共16家，包括擴展(zhan)分類(lei)標準(zhun)(zhun)首批試(shi)點(dian)的中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)船舶工業(ye)(ye)集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)石(shi)油(you)天然氣集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)石(shi)油(you)化工集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)海洋石(shi)油(you)總公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)華能集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)移動通(tong)信(xin)集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)聯合網絡通(tong)信(xin)集(ji)(ji)(ji)團(tuan)(tuan)有限(xian)公(gong)(gong)司(si)(si)(si)、寶鋼集(ji)(ji)(ji)團(tuan)(tuan)有限(xian)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)鋁業(ye)(ye)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)東方航空集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)南方航空集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、國(guo)(guo)家開發(fa)投資公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)航空器材集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)等13家企業(ye)(ye)，新增(zeng)國(guo)(guo)家電網公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)國(guo)(guo)電集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)司(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)(guo)農業(ye)(ye)發(fa)展(zhan)集(ji)(ji)(ji)團(tuan)(tuan)總公(gong)(gong)司(si)(si)(si)等3家企業(ye)(ye)。實(shi)施主體為集(ji)(ji)(ji)團(tuan)(tuan)合并層面和所(suo)屬上(shang)市公(gong)(gong)司(si)(si)(si)，鼓勵有條件的試(shi)點(dian)企業(ye)(ye)探(tan)索全級次實(shi)施，鼓勵非(fei)試(shi)點(dian)中(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)(ye)和地方國(guo)(guo)有企業(ye)(ye)積極參與實(shi)施。
二、試點(dian)實施(shi)要求
（一）加(jia)強(qiang)(qiang)工(gong)(gong)(gong)作(zuo)(zuo)組織(zhi)，有序開展(zhan)實(shi)施(shi)(shi)(shi)。實(shi)施(shi)(shi)(shi)擴展(zhan)分類(lei)標(biao)準(zhun)對實(shi)現會計信(xin)息(xi)(xi)(xi)標(biao)準(zhun)化和財務(wu)管(guan)理信(xin)息(xi)(xi)(xi)化，促進財務(wu)決算(suan)成果應用，提(ti)升企業(ye)(ye)管(guan)理水平等具有重(zhong)要意義。已開展(zhan)試點實(shi)施(shi)(shi)(shi)企業(ye)(ye)要進一步加(jia)強(qiang)(qiang)組織(zhi)保障，及時總結工(gong)(gong)(gong)作(zuo)(zuo)經驗，認(ren)(ren)真研究解決實(shi)施(shi)(shi)(shi)擴展(zhan)分類(lei)標(biao)準(zhun)遇到的困難和問題，梳理優化工(gong)(gong)(gong)作(zuo)(zuo)流程，提(ti)高標(biao)準(zhun)實(shi)施(shi)(shi)(shi)效率和效果；新納入試點實(shi)施(shi)(shi)(shi)企業(ye)(ye)要高度重(zhong)視，提(ti)高認(ren)(ren)識，加(jia)強(qiang)(qiang)領導，明確(que)工(gong)(gong)(gong)作(zuo)(zuo)任務(wu)和要求，落實(shi)人(ren)員和資金保障。企業(ye)(ye)分管(guan)財務(wu)工(gong)(gong)(gong)作(zuo)(zuo)負(fu)責(ze)人(ren)是標(biao)準(zhun)實(shi)施(shi)(shi)(shi)的直接責(ze)任人(ren)，企業(ye)(ye)信(xin)息(xi)(xi)(xi)化工(gong)(gong)(gong)作(zuo)(zuo)負(fu)責(ze)人(ren)要密切配合，共同推動標(biao)準(zhun)實(shi)施(shi)(shi)(shi)各項工(gong)(gong)(gong)作(zuo)(zuo)深入開展(zhan)；企業(ye)(ye)財務(wu)部(bu)門應當與信(xin)息(xi)(xi)(xi)化等有關部(bu)門密切配合，分工(gong)(gong)(gong)協作(zuo)(zuo)，組織(zhi)做好規劃部(bu)署、業(ye)(ye)務(wu)培訓(xun)、項目(mu)實(shi)施(shi)(shi)(shi)等工(gong)(gong)(gong)作(zuo)(zuo)，確(que)保標(biao)準(zhun)順利實(shi)施(shi)(shi)(shi)。
（二）規(gui)范數(shu)據管(guan)理，探(tan)索內部(bu)應(ying)用(yong)。XBRL作(zuo)(zuo)為(wei)全球(qiu)通(tong)用(yong)的(de)企(qi)業(ye)(ye)報告(gao)數(shu)據標(biao)準，為(wei)實(shi)現信(xin)(xin)息(xi)(xi)共享(xiang)、開展對(dui)標(biao)分析(xi)、規(gui)范數(shu)據管(guan)理奠定了良(liang)好的(de)技(ji)術(shu)(shu)基礎。實(shi)施企(qi)業(ye)(ye)應(ying)當充分利(li)用(yong)XBRL標(biao)準技(ji)術(shu)(shu)，制定各類(lei)(lei)業(ye)(ye)務(wu)的(de)擴展分類(lei)(lei)標(biao)準，統一管(guan)理企(qi)業(ye)(ye)不同業(ye)(ye)務(wu)信(xin)(xin)息(xi)(xi)系(xi)統數(shu)據，實(shi)現企(qi)業(ye)(ye)各類(lei)(lei)信(xin)(xin)息(xi)(xi)系(xi)統的(de)應(ying)用(yong)集成和互聯(lian)互通(tong)，并依托云計算、大數(shu)據等(deng)(deng)新的(de)信(xin)(xin)息(xi)(xi)技(ji)術(shu)(shu)，結合管(guan)理會(hui)計和管(guan)理信(xin)(xin)息(xi)(xi)化工作(zuo)(zuo)，積極探(tan)索XBRL技(ji)術(shu)(shu)在全面(mian)預(yu)算、成本管(guan)控、對(dui)標(biao)分析(xi)、風險預(yu)警等(deng)(deng)方(fang)面(mian)的(de)深入應(ying)用(yong)，推(tui)動(dong)企(qi)業(ye)(ye)不斷提高(gao)管(guan)理水平。
（三）嚴(yan)格(ge)校驗審(shen)核，按時報(bao)(bao)(bao)(bao)送(song)(song)文(wen)檔(dang)。各實(shi)施企業(ye)要嚴(yan)格(ge)遵循擴(kuo)展分類(lei)標準(zhun)及其指南和(he)編(bian)(bian)報(bao)(bao)(bao)(bao)規(gui)則，規(gui)范編(bian)(bian)制2014年(nian)度(du)XBRL格(ge)式(shi)財(cai)(cai)務(wu)決算(suan)(suan)報(bao)(bao)(bao)(bao)告實(shi)例文(wen)檔(dang)，確保(bao)(bao)編(bian)(bian)報(bao)(bao)(bao)(bao)工作符(fu)合XBRL技術規(gui)范系(xi)列國(guo)家標準(zhun)、通用(yong)分類(lei)標準(zhun)以(yi)及相(xiang)關擴(kuo)展分類(lei)標準(zhun)的(de)有(you)關要求。實(shi)施企業(ye)在向國(guo)資(zi)委(wei)報(bao)(bao)(bao)(bao)送(song)(song)實(shi)例文(wen)檔(dang)前要認真(zhen)進(jin)行(xing)校驗審(shen)核，加強對易出現的(de)小(xiao)數位(wei)、計(ji)量(liang)(liang)單位(wei)等實(shi)例文(wen)檔(dang)屬(shu)性(xing)設置錯誤，計(ji)算(suan)(suan)關系(xi)、上下文(wen)等填報(bao)(bao)(bao)(bao)錯誤的(de)審(shen)核，確保(bao)(bao)數據(ju)準(zhun)確，勾(gou)稽關系(xi)正確，嚴(yan)把實(shi)例文(wen)檔(dang)質量(liang)(liang)關。實(shi)施企業(ye)應當于2016年(nian)3月(yue)31日前將本(ben)企業(ye)2014年(nian)度(du)XBRL格(ge)式(shi)財(cai)(cai)務(wu)決算(suan)(suan)報(bao)(bao)(bao)(bao)告實(shi)例文(wen)檔(dang)正式(shi)行(xing)文(wen)報(bao)(bao)(bao)(bao)送(song)(song)國(guo)資(zi)委(wei)，包括(kuo)XBRL格(ge)式(shi)的(de)財(cai)(cai)務(wu)決算(suan)(suan)報(bao)(bao)(bao)(bao)表（含(han)會計(ji)主附表、財(cai)(cai)務(wu)情況(kuang)表）、會計(ji)報(bao)(bao)(bao)(bao)表附注、財(cai)(cai)務(wu)決算(suan)(suan)專項說明、財(cai)(cai)務(wu)情況(kuang)說明書等全套報(bao)(bao)(bao)(bao)表電子(zi)文(wen)檔(dang)。
三、試點實施軟件
實(shi)施(shi)企(qi)業應當遵循《關于開展(zhan)可(ke)擴展(zhan)商業報告語(yu)言（XBRL）技(ji)術(shu)規(gui)范系列(lie)國家標準符合性(xing)測試工作(zuo)的(de)通知》（財(cai)會〔2012〕14號）和《關于開展(zhan)可(ke)擴展(zhan)商業報告語(yu)言（XBRL）軟件(jian)認證(zheng)工作(zuo)的(de)實(shi)施(shi)意(yi)見》（國認證(zheng)聯〔2013〕55號）的(de)相關要(yao)求，自行(xing)選(xuan)擇(ze)XBRL軟件(jian)，確保標準實(shi)施(shi)質量。為減(jian)輕企(qi)業實(shi)施(shi)負擔，滿(man)足企(qi)業基本(ben)的(de)XBRL格式財(cai)務(wu)決算報告實(shi)例(li)文(wen)檔填(tian)報要(yao)求，國資(zi)委將免費提供(gong)(gong)4款XBRL配套軟件(jian)，支持實(shi)例(li)文(wen)檔編輯查看(kan)、審核校驗、生成傳出等(deng)基本(ben)功能(neng)，供(gong)(gong)企(qi)業自行(xing)選(xuan)擇(ze)使用。
國資委財務(wu)監(jian)管(guan)報表XBRL擴展分(fen)類(lei)標(biao)準(zhun)(zhun)的命名空(kong)間為//xbrl.sasac.gov.ex2.ipv6.hongxingpaper.com/taxonomy/2015-12-31/cas/financialsupervision，電子文件包和配套軟件請登錄國資委網站（//hongxingpaper.com），從“財務(wu)監(jian)督(du)與考(kao)核(he)評價局(ju)”子欄目(mu)下載。各實施(shi)企業在標(biao)準(zhun)(zhun)實施(shi)過程中如有疑問或發現問題，請及時與國資委（財務(wu)監(jian)督(du)與考(kao)核(he)評價局(ju)）聯系。
聯系人：國資委財務(wu)監督與考核評價局 邱鵬
電(dian)話：010-63193893
電子郵箱：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29日