文章來源：財務監督(du)與考核評價局 發布(bu)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)資委(wei)財(cai)務監管(guan)(guan)報(bao)表(biao)XBRL擴(kuo)展(zhan)(zhan)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)（以下簡(jian)稱(cheng)擴(kuo)展(zhan)(zhan)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)）實施以來，參加首批試點的13家中(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)按(an)(an)照有關(guan)(guan)工(gong)(gong)作(zuo)(zuo)要求，認真組織(zhi)，規范填(tian)報(bao)，按(an)(an)時報(bao)送(song)，較好地完成(cheng)了擴(kuo)展(zhan)(zhan)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)的實施工(gong)(gong)作(zuo)(zuo)，部分(fen)企(qi)(qi)業(ye)(ye)(ye)積極探索(suo)將(jiang)XBRL標(biao)(biao)準(zhun)應用(yong)于內(nei)部管(guan)(guan)理(li)系(xi)統，促進企(qi)(qi)業(ye)(ye)(ye)信(xin)息化水平(ping)不斷提高(gao)。如中(zhong)國(guo)航空器材集(ji)團(tuan)公司(si)組織(zhi)實施了XBRL實例文檔(dang)全級(ji)次報(bao)送(song)；寶鋼集(ji)團(tuan)有限公司(si)將(jiang)XBRL技術內(nei)嵌(qian)于自身(shen)信(xin)息系(xi)統；中(zhong)國(guo)船(chuan)舶工(gong)(gong)業(ye)(ye)(ye)集(ji)團(tuan)公司(si)搭建(jian)了基于XBRL標(biao)(biao)準(zhun)的成(cheng)本數據(ju)(ju)分(fen)析(xi)平(ping)臺，加強(qiang)船(chuan)舶制造(zao)企(qi)(qi)業(ye)(ye)(ye)成(cheng)本管(guan)(guan)控；中(zhong)國(guo)石油天然氣(qi)集(ji)團(tuan)公司(si)建(jian)立了XBRL年(nian)金數據(ju)(ju)分(fen)析(xi)平(ping)臺，提高(gao)年(nian)金數據(ju)(ju)處理(li)的效率和(he)準(zhun)確性。近期(qi)，財(cai)政部對企(qi)(qi)業(ye)(ye)(ye)會計準(zhun)則(ze)通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)（以下簡(jian)稱(cheng)通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)）進行了修訂，下發(fa)了2015版通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)。國(guo)資委(wei)根據(ju)(ju)財(cai)政部修訂的2015版通用(yong)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)和(he)國(guo)資委(wei)2014年(nian)度企(qi)(qi)業(ye)(ye)(ye)財(cai)務決(jue)算報(bao)表(biao)，組織(zhi)制訂了2014版擴(kuo)展(zhan)(zhan)分(fen)類(lei)(lei)(lei)(lei)標(biao)(biao)準(zhun)，現予印(yin)發(fa)，并(bing)就有關(guan)(guan)事(shi)項和(he)工(gong)(gong)作(zuo)(zuo)要求通知如下：
一、試點實施范圍
試(shi)點(dian)(dian)實施(shi)2014版(ban)擴展分(fen)類標(biao)準的(de)中(zhong)央企業(ye)(ye)(ye)共16家，包括擴展分(fen)類標(biao)準首批試(shi)點(dian)(dian)的(de)中(zhong)國(guo)(guo)(guo)(guo)(guo)船舶工業(ye)(ye)(ye)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)石油天然氣(qi)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)石油化工集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)海(hai)洋(yang)石油總公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)華(hua)能(neng)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)移(yi)動(dong)通(tong)信(xin)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)聯合網絡通(tong)信(xin)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)有限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、寶(bao)鋼集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)有限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)鋁(lv)業(ye)(ye)(ye)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)東(dong)方(fang)航空(kong)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)南方(fang)航空(kong)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、國(guo)(guo)(guo)(guo)(guo)家開(kai)發(fa)投資公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)航空(kong)器材(cai)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)等13家企業(ye)(ye)(ye)，新增(zeng)國(guo)(guo)(guo)(guo)(guo)家電(dian)網公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)電(dian)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)(guo)農業(ye)(ye)(ye)發(fa)展集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)總公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)等3家企業(ye)(ye)(ye)。實施(shi)主體(ti)為(wei)集(ji)(ji)團(tuan)(tuan)(tuan)(tuan)合并層(ceng)面(mian)和所屬上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，鼓勵有條件的(de)試(shi)點(dian)(dian)企業(ye)(ye)(ye)探索全(quan)級次實施(shi)，鼓勵非(fei)試(shi)點(dian)(dian)中(zhong)央企業(ye)(ye)(ye)和地(di)方(fang)國(guo)(guo)(guo)(guo)(guo)有企業(ye)(ye)(ye)積極參與實施(shi)。
二、試點實(shi)施要求
（一）加強工(gong)作(zuo)(zuo)組(zu)織，有(you)(you)(you)序(xu)開展實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)。實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)擴(kuo)(kuo)展分(fen)類標(biao)準(zhun)(zhun)(zhun)對實(shi)(shi)(shi)現會計(ji)信(xin)息(xi)標(biao)準(zhun)(zhun)(zhun)化和(he)財務(wu)管(guan)理信(xin)息(xi)化，促進財務(wu)決(jue)算成果應用，提(ti)(ti)升企(qi)(qi)(qi)業(ye)管(guan)理水平(ping)等(deng)具有(you)(you)(you)重(zhong)要(yao)意義。已開展試點實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)(qi)(qi)業(ye)要(yao)進一步加強組(zu)織保障(zhang)，及時總結工(gong)作(zuo)(zuo)經驗，認真研究解決(jue)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)擴(kuo)(kuo)展分(fen)類標(biao)準(zhun)(zhun)(zhun)遇到的(de)困(kun)難和(he)問題，梳理優化工(gong)作(zuo)(zuo)流程，提(ti)(ti)高標(biao)準(zhun)(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)效率和(he)效果；新納入試點實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)企(qi)(qi)(qi)業(ye)要(yao)高度重(zhong)視，提(ti)(ti)高認識(shi)，加強領導，明確(que)工(gong)作(zuo)(zuo)任(ren)務(wu)和(he)要(yao)求，落實(shi)(shi)(shi)人(ren)員和(he)資金保障(zhang)。企(qi)(qi)(qi)業(ye)分(fen)管(guan)財務(wu)工(gong)作(zuo)(zuo)負(fu)責(ze)人(ren)是標(biao)準(zhun)(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)的(de)直接責(ze)任(ren)人(ren)，企(qi)(qi)(qi)業(ye)信(xin)息(xi)化工(gong)作(zuo)(zuo)負(fu)責(ze)人(ren)要(yao)密切(qie)配合(he)，共同推動標(biao)準(zhun)(zhun)(zhun)實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)各項工(gong)作(zuo)(zuo)深(shen)入開展；企(qi)(qi)(qi)業(ye)財務(wu)部門應當與信(xin)息(xi)化等(deng)有(you)(you)(you)關(guan)部門密切(qie)配合(he)，分(fen)工(gong)協作(zuo)(zuo)，組(zu)織做好(hao)規劃(hua)部署、業(ye)務(wu)培訓、項目實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)等(deng)工(gong)作(zuo)(zuo)，確(que)保標(biao)準(zhun)(zhun)(zhun)順利實(shi)(shi)(shi)施(shi)(shi)(shi)(shi)。
（二）規范(fan)數(shu)據(ju)管(guan)理，探索內部應(ying)用(yong)。XBRL作(zuo)為(wei)全球通用(yong)的企(qi)(qi)業報(bao)告(gao)數(shu)據(ju)標(biao)準，為(wei)實(shi)(shi)現信(xin)(xin)息(xi)(xi)共享(xiang)、開展(zhan)對標(biao)分(fen)(fen)析(xi)、規范(fan)數(shu)據(ju)管(guan)理奠(dian)定(ding)(ding)了良(liang)好的技(ji)術基礎。實(shi)(shi)施企(qi)(qi)業應(ying)當充分(fen)(fen)利用(yong)XBRL標(biao)準技(ji)術，制定(ding)(ding)各類業務(wu)的擴展(zhan)分(fen)(fen)類標(biao)準，統(tong)一管(guan)理企(qi)(qi)業不(bu)同業務(wu)信(xin)(xin)息(xi)(xi)系統(tong)數(shu)據(ju)，實(shi)(shi)現企(qi)(qi)業各類信(xin)(xin)息(xi)(xi)系統(tong)的應(ying)用(yong)集成(cheng)和互(hu)聯(lian)互(hu)通，并依托云計算、大數(shu)據(ju)等新(xin)的信(xin)(xin)息(xi)(xi)技(ji)術，結合管(guan)理會計和管(guan)理信(xin)(xin)息(xi)(xi)化工作(zuo)，積(ji)極(ji)探索XBRL技(ji)術在全面預算、成(cheng)本管(guan)控、對標(biao)分(fen)(fen)析(xi)、風險預警等方面的深入應(ying)用(yong)，推動企(qi)(qi)業不(bu)斷提(ti)高管(guan)理水平。
（三）嚴(yan)格校驗審核，按時報(bao)送文(wen)檔(dang)(dang)。各實(shi)施(shi)(shi)企(qi)(qi)業(ye)(ye)要嚴(yan)格遵循擴展分類標(biao)(biao)準(zhun)及其指(zhi)南和(he)編報(bao)規則，規范編制2014年度XBRL格式(shi)財務(wu)(wu)決算報(bao)告(gao)實(shi)例文(wen)檔(dang)(dang)，確保編報(bao)工(gong)作(zuo)符(fu)合XBRL技術規范系(xi)列(lie)國家標(biao)(biao)準(zhun)、通用分類標(biao)(biao)準(zhun)以(yi)及相關擴展分類標(biao)(biao)準(zhun)的有關要求。實(shi)施(shi)(shi)企(qi)(qi)業(ye)(ye)在向國資委(wei)報(bao)送實(shi)例文(wen)檔(dang)(dang)前要認真進行校驗審核，加強對易出(chu)現的小數位、計(ji)量(liang)單(dan)位等(deng)(deng)實(shi)例文(wen)檔(dang)(dang)屬性設置(zhi)錯(cuo)(cuo)誤(wu)，計(ji)算關系(xi)、上下文(wen)等(deng)(deng)填(tian)報(bao)錯(cuo)(cuo)誤(wu)的審核，確保數據準(zhun)確，勾稽(ji)關系(xi)正(zheng)確，嚴(yan)把實(shi)例文(wen)檔(dang)(dang)質量(liang)關。實(shi)施(shi)(shi)企(qi)(qi)業(ye)(ye)應當于(yu)2016年3月31日前將(jiang)本企(qi)(qi)業(ye)(ye)2014年度XBRL格式(shi)財務(wu)(wu)決算報(bao)告(gao)實(shi)例文(wen)檔(dang)(dang)正(zheng)式(shi)行文(wen)報(bao)送國資委(wei)，包括XBRL格式(shi)的財務(wu)(wu)決算報(bao)表(biao)（含會計(ji)主附表(biao)、財務(wu)(wu)情況表(biao)）、會計(ji)報(bao)表(biao)附注、財務(wu)(wu)決算專(zhuan)項說明、財務(wu)(wu)情況說明書(shu)等(deng)(deng)全套報(bao)表(biao)電子(zi)文(wen)檔(dang)(dang)。
三、試點實(shi)施軟件(jian)
實施(shi)企業(ye)應當遵循《關于開(kai)展(zhan)可擴展(zhan)商業(ye)報(bao)告(gao)語言（XBRL）技術規范系列國家標(biao)準符合性測試(shi)工作的通知》（財會〔2012〕14號）和《關于開(kai)展(zhan)可擴展(zhan)商業(ye)報(bao)告(gao)語言（XBRL）軟件(jian)認證(zheng)工作的實施(shi)意見》（國認證(zheng)聯〔2013〕55號）的相關要求，自行選(xuan)擇XBRL軟件(jian)，確保標(biao)準實施(shi)質量。為減輕企業(ye)實施(shi)負(fu)擔(dan)，滿(man)足企業(ye)基本的XBRL格式財務決算報(bao)告(gao)實例(li)文(wen)檔填報(bao)要求，國資(zi)委將免費(fei)提(ti)供(gong)(gong)4款XBRL配套軟件(jian)，支(zhi)持實例(li)文(wen)檔編輯查看、審核校(xiao)驗、生(sheng)成傳出等基本功(gong)能，供(gong)(gong)企業(ye)自行選(xuan)擇使用。
國(guo)資(zi)委(wei)財務(wu)監管報表XBRL擴展分類標準的命(ming)名空間為//xbrl.sasac.gov.ex2.ipv6.sasac.gov.cn/taxonomy/2015-12-31/cas/financialsupervision，電子文(wen)件(jian)包和配(pei)套軟件(jian)請登錄國(guo)資(zi)委(wei)網站（//m.hongxingpaper.com），從“財務(wu)監督(du)與考核評價(jia)局(ju)(ju)”子欄目下載。各實(shi)施(shi)企業在標準實(shi)施(shi)過程中如有疑問或發(fa)現問題，請及時與國(guo)資(zi)委(wei)（財務(wu)監督(du)與考核評價(jia)局(ju)(ju)）聯系。
聯系人：國資(zi)委財(cai)務(wu)監督(du)與(yu)考核評價局 邱鵬(peng)
電(dian)話：010-63193893
電(dian)子(zi)郵箱(xiang)：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
國資委 財政(zheng)部(bu)
2015年12月29日