文章(zhang)來(lai)源：財(cai)務監(jian)督(du)與(yu)考核評價(jia)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(guo)資(zi)委財務監管報(bao)(bao)表XBRL擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)（以下(xia)(xia)簡稱擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)）實施以來，參加首(shou)批試點的13家中央企(qi)業按照(zhao)有關工(gong)作(zuo)要求(qiu)，認真組織，規(gui)范(fan)填(tian)報(bao)(bao)，按時報(bao)(bao)送，較好地完(wan)成了(le)(le)擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)的實施工(gong)作(zuo)，部(bu)分(fen)(fen)(fen)(fen)企(qi)業積極探索將XBRL標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)應用(yong)于內部(bu)管理系(xi)統，促進(jin)企(qi)業信息化(hua)水平(ping)(ping)不斷提高(gao)。如中國(guo)航空器材集(ji)(ji)團(tuan)公司組織實施了(le)(le)XBRL實例文檔全級次報(bao)(bao)送；寶(bao)鋼集(ji)(ji)團(tuan)有限公司將XBRL技術內嵌于自(zi)身信息系(xi)統；中國(guo)船(chuan)舶(bo)工(gong)業集(ji)(ji)團(tuan)公司搭建(jian)了(le)(le)基于XBRL標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)的成本(ben)數據(ju)分(fen)(fen)(fen)(fen)析平(ping)(ping)臺，加強船(chuan)舶(bo)制(zhi)造企(qi)業成本(ben)管控(kong)；中國(guo)石油(you)天然氣集(ji)(ji)團(tuan)公司建(jian)立(li)了(le)(le)XBRL年金數據(ju)分(fen)(fen)(fen)(fen)析平(ping)(ping)臺，提高(gao)年金數據(ju)處理的效率和(he)準(zhun)(zhun)(zhun)(zhun)(zhun)確性。近期(qi)，財政部(bu)對企(qi)業會計準(zhun)(zhun)(zhun)(zhun)(zhun)則通(tong)用(yong)分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)（以下(xia)(xia)簡稱通(tong)用(yong)分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)）進(jin)行了(le)(le)修訂(ding)，下(xia)(xia)發了(le)(le)2015版(ban)通(tong)用(yong)分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)。國(guo)資(zi)委根據(ju)財政部(bu)修訂(ding)的2015版(ban)通(tong)用(yong)分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)和(he)國(guo)資(zi)委2014年度企(qi)業財務決算報(bao)(bao)表，組織制(zhi)訂(ding)了(le)(le)2014版(ban)擴(kuo)展分(fen)(fen)(fen)(fen)類(lei)(lei)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)，現予印(yin)發，并就有關事(shi)項和(he)工(gong)作(zuo)要求(qiu)通(tong)知如下(xia)(xia)：
一、試點實施范圍
試(shi)點(dian)(dian)實(shi)(shi)施2014版(ban)擴(kuo)展(zhan)分類標準的(de)(de)中(zhong)央企(qi)(qi)(qi)業(ye)(ye)(ye)共16家(jia)，包(bao)括擴(kuo)展(zhan)分類標準首(shou)批試(shi)點(dian)(dian)的(de)(de)中(zhong)國(guo)(guo)(guo)(guo)(guo)船舶工業(ye)(ye)(ye)集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)石(shi)油(you)天然氣集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)石(shi)油(you)化工集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)海洋石(shi)油(you)總(zong)公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)華(hua)能集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)移動通信(xin)集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)聯(lian)合網(wang)絡通信(xin)集(ji)(ji)(ji)(ji)團有(you)限(xian)公(gong)(gong)(gong)司(si)(si)、寶鋼集(ji)(ji)(ji)(ji)團有(you)限(xian)公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)鋁業(ye)(ye)(ye)公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)東方航(hang)(hang)空集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)南方航(hang)(hang)空集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、國(guo)(guo)(guo)(guo)(guo)家(jia)開發(fa)投資公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)航(hang)(hang)空器材集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)等13家(jia)企(qi)(qi)(qi)業(ye)(ye)(ye)，新增國(guo)(guo)(guo)(guo)(guo)家(jia)電網(wang)公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)電集(ji)(ji)(ji)(ji)團公(gong)(gong)(gong)司(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)農業(ye)(ye)(ye)發(fa)展(zhan)集(ji)(ji)(ji)(ji)團總(zong)公(gong)(gong)(gong)司(si)(si)等3家(jia)企(qi)(qi)(qi)業(ye)(ye)(ye)。實(shi)(shi)施主體為集(ji)(ji)(ji)(ji)團合并層面和所屬上(shang)市公(gong)(gong)(gong)司(si)(si)，鼓勵有(you)條件的(de)(de)試(shi)點(dian)(dian)企(qi)(qi)(qi)業(ye)(ye)(ye)探索全(quan)級(ji)次實(shi)(shi)施，鼓勵非試(shi)點(dian)(dian)中(zhong)央企(qi)(qi)(qi)業(ye)(ye)(ye)和地(di)方國(guo)(guo)(guo)(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)(ye)積極參(can)與實(shi)(shi)施。
二、試點實(shi)施要求
（一(yi)）加強(qiang)工(gong)(gong)作(zuo)組織，有(you)序開展實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)。實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)擴展分類標(biao)準(zhun)(zhun)(zhun)對(dui)實(shi)(shi)(shi)現會(hui)計信(xin)息標(biao)準(zhun)(zhun)(zhun)化(hua)和(he)(he)財(cai)(cai)(cai)務管(guan)理(li)(li)信(xin)息化(hua)，促進(jin)財(cai)(cai)(cai)務決(jue)算成果(guo)應用，提(ti)(ti)升企業(ye)(ye)管(guan)理(li)(li)水平等(deng)(deng)具有(you)重要(yao)意(yi)義(yi)。已開展試(shi)點實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)企業(ye)(ye)要(yao)進(jin)一(yi)步加強(qiang)組織保(bao)障，及時(shi)總(zong)結工(gong)(gong)作(zuo)經驗(yan)，認真研究解決(jue)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)擴展分類標(biao)準(zhun)(zhun)(zhun)遇到的(de)困難和(he)(he)問(wen)題，梳理(li)(li)優化(hua)工(gong)(gong)作(zuo)流程，提(ti)(ti)高(gao)標(biao)準(zhun)(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)效(xiao)率和(he)(he)效(xiao)果(guo)；新納入(ru)(ru)試(shi)點實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)企業(ye)(ye)要(yao)高(gao)度重視(shi)，提(ti)(ti)高(gao)認識，加強(qiang)領(ling)導，明確工(gong)(gong)作(zuo)任(ren)務和(he)(he)要(yao)求，落實(shi)(shi)(shi)人(ren)(ren)員和(he)(he)資金保(bao)障。企業(ye)(ye)分管(guan)財(cai)(cai)(cai)務工(gong)(gong)作(zuo)負責(ze)(ze)(ze)人(ren)(ren)是標(biao)準(zhun)(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)的(de)直(zhi)接責(ze)(ze)(ze)任(ren)人(ren)(ren)，企業(ye)(ye)信(xin)息化(hua)工(gong)(gong)作(zuo)負責(ze)(ze)(ze)人(ren)(ren)要(yao)密切配(pei)合，共同推動標(biao)準(zhun)(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)各項工(gong)(gong)作(zuo)深入(ru)(ru)開展；企業(ye)(ye)財(cai)(cai)(cai)務部門應當(dang)與(yu)信(xin)息化(hua)等(deng)(deng)有(you)關部門密切配(pei)合，分工(gong)(gong)協作(zuo)，組織做(zuo)好規劃部署、業(ye)(ye)務培訓、項目實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)等(deng)(deng)工(gong)(gong)作(zuo)，確保(bao)標(biao)準(zhun)(zhun)(zhun)順利實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)。
（二）規(gui)范數據(ju)管理，探索內部應(ying)用。XBRL作為全球通(tong)(tong)用的企業(ye)報(bao)告數據(ju)標準，為實(shi)現信(xin)息共享、開(kai)展對標分(fen)析、規(gui)范數據(ju)管理奠定了良好的技(ji)術基礎(chu)。實(shi)施(shi)企業(ye)應(ying)當充分(fen)利用XBRL標準技(ji)術，制定各類業(ye)務的擴(kuo)展分(fen)類標準，統(tong)一(yi)管理企業(ye)不同業(ye)務信(xin)息系統(tong)數據(ju)，實(shi)現企業(ye)各類信(xin)息系統(tong)的應(ying)用集成和(he)(he)互聯互通(tong)(tong)，并依托(tuo)云計算、大(da)數據(ju)等(deng)新的信(xin)息技(ji)術，結合管理會(hui)計和(he)(he)管理信(xin)息化(hua)工作，積極探索XBRL技(ji)術在全面(mian)預(yu)算、成本管控(kong)、對標分(fen)析、風險預(yu)警等(deng)方(fang)面(mian)的深入(ru)應(ying)用，推(tui)動企業(ye)不斷提高管理水平。
（三）嚴(yan)格校驗審核(he)，按時報送文(wen)(wen)檔。各實(shi)(shi)施企(qi)業要(yao)嚴(yan)格遵循擴展分類標準(zhun)及(ji)其指南和(he)編(bian)報規則，規范編(bian)制(zhi)2014年度XBRL格式財(cai)(cai)務(wu)決(jue)算報告實(shi)(shi)例(li)(li)文(wen)(wen)檔，確保(bao)編(bian)報工作符合XBRL技(ji)術(shu)規范系(xi)列國家標準(zhun)、通用(yong)分類標準(zhun)以及(ji)相關擴展分類標準(zhun)的(de)有關要(yao)求。實(shi)(shi)施企(qi)業在(zai)向國資委報送實(shi)(shi)例(li)(li)文(wen)(wen)檔前要(yao)認真進(jin)行校驗審核(he)，加強對易(yi)出現的(de)小數(shu)位、計(ji)(ji)量單位等(deng)實(shi)(shi)例(li)(li)文(wen)(wen)檔屬(shu)性設置錯(cuo)誤，計(ji)(ji)算關系(xi)、上下文(wen)(wen)等(deng)填報錯(cuo)誤的(de)審核(he)，確保(bao)數(shu)據準(zhun)確，勾稽(ji)關系(xi)正確，嚴(yan)把實(shi)(shi)例(li)(li)文(wen)(wen)檔質量關。實(shi)(shi)施企(qi)業應當于(yu)2016年3月31日前將本企(qi)業2014年度XBRL格式財(cai)(cai)務(wu)決(jue)算報告實(shi)(shi)例(li)(li)文(wen)(wen)檔正式行文(wen)(wen)報送國資委，包括XBRL格式的(de)財(cai)(cai)務(wu)決(jue)算報表(biao)（含會(hui)計(ji)(ji)主(zhu)附表(biao)、財(cai)(cai)務(wu)情況表(biao)）、會(hui)計(ji)(ji)報表(biao)附注、財(cai)(cai)務(wu)決(jue)算專(zhuan)項(xiang)說明、財(cai)(cai)務(wu)情況說明書等(deng)全套報表(biao)電子文(wen)(wen)檔。
三、試點實(shi)施軟(ruan)件
實(shi)(shi)(shi)施企(qi)(qi)業(ye)應(ying)當遵循《關(guan)于開展(zhan)可(ke)(ke)擴展(zhan)商業(ye)報(bao)(bao)告(gao)語(yu)(yu)言(yan)（XBRL）技術規范系列國(guo)家標(biao)準符合(he)性測試(shi)工作的通知》（財會(hui)〔2012〕14號(hao)）和《關(guan)于開展(zhan)可(ke)(ke)擴展(zhan)商業(ye)報(bao)(bao)告(gao)語(yu)(yu)言(yan)（XBRL）軟(ruan)件認(ren)證工作的實(shi)(shi)(shi)施意見》（國(guo)認(ren)證聯〔2013〕55號(hao)）的相關(guan)要求，自(zi)行選(xuan)擇XBRL軟(ruan)件，確保標(biao)準實(shi)(shi)(shi)施質量。為(wei)減輕企(qi)(qi)業(ye)實(shi)(shi)(shi)施負擔，滿足企(qi)(qi)業(ye)基本的XBRL格式財務決算(suan)報(bao)(bao)告(gao)實(shi)(shi)(shi)例(li)文檔填報(bao)(bao)要求，國(guo)資委將免費提供(gong)4款XBRL配(pei)套軟(ruan)件，支持(chi)實(shi)(shi)(shi)例(li)文檔編輯查看、審核校驗、生成傳出(chu)等基本功能，供(gong)企(qi)(qi)業(ye)自(zi)行選(xuan)擇使用。
國資委(wei)(wei)財務(wu)監(jian)管報表XBRL擴展分類標(biao)準(zhun)的(de)命名空間為//xbrl.sasac.gov.cn/taxonomy/2015-12-31/cas/financialsupervision，電子(zi)文件包和配(pei)套(tao)軟件請(qing)(qing)登(deng)錄(lu)國資委(wei)(wei)網站(zhan)（//m.hongxingpaper.com），從(cong)“財務(wu)監(jian)督與考核(he)評(ping)(ping)價局(ju)(ju)”子(zi)欄目(mu)下載。各實(shi)施企(qi)業(ye)在標(biao)準(zhun)實(shi)施過程中如有疑問(wen)(wen)或發(fa)現問(wen)(wen)題，請(qing)(qing)及(ji)時與國資委(wei)(wei)（財務(wu)監(jian)督與考核(he)評(ping)(ping)價局(ju)(ju)）聯系。
聯系人(ren)：國資委財務監督與考核評價局 邱鵬
電話：010-63193893
電子(zi)郵箱：qiupeng@sasac.gov.cn
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(zi)委 財政部
2015年12月29日