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(zi)委(wei)財(cai)務監管報表XBRL擴(kuo)展分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)(yi)下(xia)(xia)簡(jian)(jian)稱擴(kuo)展分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)）實(shi)施以(yi)(yi)來，參加首批試點的(de)(de)(de)13家中央企業(ye)按照有(you)(you)關工(gong)(gong)作(zuo)要(yao)求，認(ren)真組織(zhi)，規范填(tian)報，按時報送，較好地完成了(le)(le)擴(kuo)展分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)的(de)(de)(de)實(shi)施工(gong)(gong)作(zuo)，部分(fen)(fen)企業(ye)積(ji)極探索將XBRL標(biao)(biao)準(zhun)(zhun)(zhun)應用(yong)(yong)(yong)于內部管理系統(tong)，促進企業(ye)信(xin)息化水平(ping)不斷提高。如(ru)(ru)中國航空器材集(ji)團公(gong)司(si)(si)組織(zhi)實(shi)施了(le)(le)XBRL實(shi)例文檔(dang)全級次報送；寶鋼集(ji)團有(you)(you)限公(gong)司(si)(si)將XBRL技術(shu)內嵌于自身信(xin)息系統(tong)；中國船舶工(gong)(gong)業(ye)集(ji)團公(gong)司(si)(si)搭建了(le)(le)基于XBRL標(biao)(biao)準(zhun)(zhun)(zhun)的(de)(de)(de)成本(ben)數據(ju)分(fen)(fen)析平(ping)臺，加強(qiang)船舶制造企業(ye)成本(ben)管控；中國石(shi)油天然氣集(ji)團公(gong)司(si)(si)建立了(le)(le)XBRL年金數據(ju)分(fen)(fen)析平(ping)臺，提高年金數據(ju)處理的(de)(de)(de)效率和準(zhun)(zhun)(zhun)確性。近期，財(cai)政(zheng)部對企業(ye)會計準(zhun)(zhun)(zhun)則通(tong)(tong)用(yong)(yong)(yong)分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)（以(yi)(yi)下(xia)(xia)簡(jian)(jian)稱通(tong)(tong)用(yong)(yong)(yong)分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)）進行了(le)(le)修訂(ding)(ding)，下(xia)(xia)發(fa)了(le)(le)2015版通(tong)(tong)用(yong)(yong)(yong)分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)。國資(zi)委(wei)根據(ju)財(cai)政(zheng)部修訂(ding)(ding)的(de)(de)(de)2015版通(tong)(tong)用(yong)(yong)(yong)分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)和國資(zi)委(wei)2014年度(du)企業(ye)財(cai)務決算報表，組織(zhi)制訂(ding)(ding)了(le)(le)2014版擴(kuo)展分(fen)(fen)類標(biao)(biao)準(zhun)(zhun)(zhun)，現(xian)予印發(fa)，并就有(you)(you)關事項和工(gong)(gong)作(zuo)要(yao)求通(tong)(tong)知如(ru)(ru)下(xia)(xia)：

　　一、試點(dian)實(shi)施范圍

　　試點實(shi)(shi)施(shi)2014版擴展(zhan)(zhan)分類標準的(de)中(zhong)央企(qi)業(ye)(ye)(ye)共16家(jia)，包(bao)括擴展(zhan)(zhan)分類標準首(shou)批(pi)試點的(de)中(zhong)國(guo)(guo)(guo)(guo)船舶(bo)工業(ye)(ye)(ye)集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)石油天然氣集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)石油化工集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)海洋石油總公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)華(hua)能集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)移動通信(xin)(xin)集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)聯合(he)網(wang)絡通信(xin)(xin)集(ji)團(tuan)(tuan)(tuan)有限公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、寶鋼集(ji)團(tuan)(tuan)(tuan)有限公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)鋁(lv)業(ye)(ye)(ye)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)東方航(hang)(hang)空(kong)集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)南(nan)方航(hang)(hang)空(kong)集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、國(guo)(guo)(guo)(guo)家(jia)開發(fa)投資公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)航(hang)(hang)空(kong)器材集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)等13家(jia)企(qi)業(ye)(ye)(ye)，新增國(guo)(guo)(guo)(guo)家(jia)電(dian)網(wang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)電(dian)集(ji)團(tuan)(tuan)(tuan)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、中(zhong)國(guo)(guo)(guo)(guo)農業(ye)(ye)(ye)發(fa)展(zhan)(zhan)集(ji)團(tuan)(tuan)(tuan)總公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)等3家(jia)企(qi)業(ye)(ye)(ye)。實(shi)(shi)施(shi)主體為集(ji)團(tuan)(tuan)(tuan)合(he)并層面(mian)和(he)所(suo)屬上市公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)，鼓勵有條件的(de)試點企(qi)業(ye)(ye)(ye)探索全級次實(shi)(shi)施(shi)，鼓勵非試點中(zhong)央企(qi)業(ye)(ye)(ye)和(he)地方國(guo)(guo)(guo)(guo)有企(qi)業(ye)(ye)(ye)積極(ji)參與實(shi)(shi)施(shi)。

　　二、試點實施要求

　　（一）加(jia)強工(gong)(gong)(gong)作(zuo)組織(zhi)，有(you)(you)(you)序開(kai)展(zhan)(zhan)實(shi)(shi)(shi)施。實(shi)(shi)(shi)施擴(kuo)展(zhan)(zhan)分(fen)類(lei)標(biao)準(zhun)對(dui)實(shi)(shi)(shi)現會計(ji)信(xin)息(xi)標(biao)準(zhun)化和財務(wu)(wu)管(guan)(guan)理信(xin)息(xi)化，促(cu)進財務(wu)(wu)決算成(cheng)果(guo)應用，提升(sheng)企(qi)業管(guan)(guan)理水平(ping)等具有(you)(you)(you)重要意義。已開(kai)展(zhan)(zhan)試(shi)點(dian)實(shi)(shi)(shi)施企(qi)業要進一步加(jia)強組織(zhi)保(bao)障，及時總結工(gong)(gong)(gong)作(zuo)經驗，認真研究(jiu)解決實(shi)(shi)(shi)施擴(kuo)展(zhan)(zhan)分(fen)類(lei)標(biao)準(zhun)遇到的困難和問題(ti)，梳理優化工(gong)(gong)(gong)作(zuo)流程，提高標(biao)準(zhun)實(shi)(shi)(shi)施效率和效果(guo)；新(xin)納入試(shi)點(dian)實(shi)(shi)(shi)施企(qi)業要高度(du)重視，提高認識，加(jia)強領導，明確工(gong)(gong)(gong)作(zuo)任務(wu)(wu)和要求，落實(shi)(shi)(shi)人(ren)員(yuan)和資金保(bao)障。企(qi)業分(fen)管(guan)(guan)財務(wu)(wu)工(gong)(gong)(gong)作(zuo)負責(ze)人(ren)是標(biao)準(zhun)實(shi)(shi)(shi)施的直(zhi)接責(ze)任人(ren)，企(qi)業信(xin)息(xi)化工(gong)(gong)(gong)作(zuo)負責(ze)人(ren)要密(mi)切(qie)配(pei)合(he)，共同推動標(biao)準(zhun)實(shi)(shi)(shi)施各(ge)項工(gong)(gong)(gong)作(zuo)深(shen)入開(kai)展(zhan)(zhan)；企(qi)業財務(wu)(wu)部(bu)門(men)應當與信(xin)息(xi)化等有(you)(you)(you)關部(bu)門(men)密(mi)切(qie)配(pei)合(he)，分(fen)工(gong)(gong)(gong)協作(zuo)，組織(zhi)做好規劃部(bu)署(shu)、業務(wu)(wu)培(pei)訓、項目實(shi)(shi)(shi)施等工(gong)(gong)(gong)作(zuo)，確保(bao)標(biao)準(zhun)順利實(shi)(shi)(shi)施。

　　（二）規范數(shu)(shu)據管(guan)(guan)理(li)，探(tan)索內(nei)部應(ying)用(yong)(yong)(yong)(yong)。XBRL作為全球通用(yong)(yong)(yong)(yong)的企(qi)(qi)(qi)(qi)(qi)業(ye)報(bao)告數(shu)(shu)據標(biao)準，為實(shi)現信(xin)(xin)息(xi)(xi)(xi)共享、開展對(dui)標(biao)分(fen)析、規范數(shu)(shu)據管(guan)(guan)理(li)奠定了良(liang)好的技(ji)(ji)術(shu)基(ji)礎。實(shi)施企(qi)(qi)(qi)(qi)(qi)業(ye)應(ying)當充分(fen)利用(yong)(yong)(yong)(yong)XBRL標(biao)準技(ji)(ji)術(shu)，制(zhi)定各類業(ye)務(wu)的擴展分(fen)類標(biao)準，統(tong)一管(guan)(guan)理(li)企(qi)(qi)(qi)(qi)(qi)業(ye)不(bu)同業(ye)務(wu)信(xin)(xin)息(xi)(xi)(xi)系統(tong)數(shu)(shu)據，實(shi)現企(qi)(qi)(qi)(qi)(qi)業(ye)各類信(xin)(xin)息(xi)(xi)(xi)系統(tong)的應(ying)用(yong)(yong)(yong)(yong)集成和互(hu)聯互(hu)通，并(bing)依托云(yun)計算、大數(shu)(shu)據等新的信(xin)(xin)息(xi)(xi)(xi)技(ji)(ji)術(shu)，結(jie)合(he)管(guan)(guan)理(li)會(hui)計和管(guan)(guan)理(li)信(xin)(xin)息(xi)(xi)(xi)化(hua)工作，積極探(tan)索XBRL技(ji)(ji)術(shu)在全面預算、成本管(guan)(guan)控、對(dui)標(biao)分(fen)析、風險預警(jing)等方(fang)面的深入應(ying)用(yong)(yong)(yong)(yong)，推動(dong)企(qi)(qi)(qi)(qi)(qi)業(ye)不(bu)斷提高管(guan)(guan)理(li)水平(ping)。

　　（三）嚴(yan)格(ge)(ge)校驗審核，按時(shi)報(bao)(bao)送(song)(song)(song)文檔(dang)(dang)。各實(shi)施(shi)企業要嚴(yan)格(ge)(ge)遵(zun)循擴(kuo)展分類(lei)(lei)標(biao)準(zhun)及其指南和編報(bao)(bao)規則，規范編制(zhi)2014年度XBRL格(ge)(ge)式財(cai)務(wu)(wu)(wu)決(jue)(jue)(jue)算(suan)報(bao)(bao)告實(shi)例文檔(dang)(dang)，確(que)保(bao)編報(bao)(bao)工(gong)作符(fu)合XBRL技術規范系(xi)列國(guo)(guo)家(jia)標(biao)準(zhun)、通用(yong)分類(lei)(lei)標(biao)準(zhun)以及相關(guan)擴(kuo)展分類(lei)(lei)標(biao)準(zhun)的有(you)關(guan)要求。實(shi)施(shi)企業在向國(guo)(guo)資(zi)委報(bao)(bao)送(song)(song)(song)實(shi)例文檔(dang)(dang)前(qian)要認真進行(xing)校驗審核，加強對易出現的小數(shu)位、計(ji)(ji)(ji)量單(dan)位等實(shi)例文檔(dang)(dang)屬性設置錯誤，計(ji)(ji)(ji)算(suan)關(guan)系(xi)、上下文等填報(bao)(bao)錯誤的審核，確(que)保(bao)數(shu)據準(zhun)確(que)，勾稽關(guan)系(xi)正(zheng)確(que)，嚴(yan)把實(shi)例文檔(dang)(dang)質量關(guan)。實(shi)施(shi)企業應當于2016年3月31日(ri)前(qian)將本(ben)企業2014年度XBRL格(ge)(ge)式財(cai)務(wu)(wu)(wu)決(jue)(jue)(jue)算(suan)報(bao)(bao)告實(shi)例文檔(dang)(dang)正(zheng)式行(xing)文報(bao)(bao)送(song)(song)(song)國(guo)(guo)資(zi)委，包括(kuo)XBRL格(ge)(ge)式的財(cai)務(wu)(wu)(wu)決(jue)(jue)(jue)算(suan)報(bao)(bao)表(biao)(biao)（含會計(ji)(ji)(ji)主附表(biao)(biao)、財(cai)務(wu)(wu)(wu)情(qing)況表(biao)(biao)）、會計(ji)(ji)(ji)報(bao)(bao)表(biao)(biao)附注、財(cai)務(wu)(wu)(wu)決(jue)(jue)(jue)算(suan)專(zhuan)項說明(ming)、財(cai)務(wu)(wu)(wu)情(qing)況說明(ming)書等全套報(bao)(bao)表(biao)(biao)電子文檔(dang)(dang)。

　　三、試點實施軟件

　　實(shi)(shi)施(shi)企業應當遵循《關(guan)(guan)于(yu)開展可擴(kuo)展商業報(bao)(bao)告(gao)語(yu)言（XBRL）技術規范系(xi)列(lie)國家標準符合性測試工(gong)作的通知》（財會〔2012〕14號(hao)）和《關(guan)(guan)于(yu)開展可擴(kuo)展商業報(bao)(bao)告(gao)語(yu)言（XBRL）軟(ruan)(ruan)件認證工(gong)作的實(shi)(shi)施(shi)意見》（國認證聯〔2013〕55號(hao)）的相關(guan)(guan)要求，自行選(xuan)擇XBRL軟(ruan)(ruan)件，確保(bao)標準實(shi)(shi)施(shi)質量。為減(jian)輕企業實(shi)(shi)施(shi)負擔，滿(man)足企業基本的XBRL格式財務(wu)決算(suan)報(bao)(bao)告(gao)實(shi)(shi)例(li)文檔(dang)填報(bao)(bao)要求，國資委將免費提供4款XBRL配套軟(ruan)(ruan)件，支持實(shi)(shi)例(li)文檔(dang)編(bian)輯查看、審核校驗(yan)、生成傳出等基本功能，供企業自行選(xuan)擇使用。

　　國資(zi)委(wei)財務監管報表XBRL擴展分類標準的命(ming)名空間為//xbrl.sasac.gov.cn/taxonomy/2014-12-31/cas/financialsupervision，電子(zi)文件(jian)包和配套(tao)軟件(jian)請(qing)登(deng)錄國資(zi)委(wei)網站(zhan)（//www.sasac.gov.cn），從“財務監督與(yu)考核評價局”子(zi)欄(lan)目下載。各實施(shi)企(qi)業在標準實施(shi)過(guo)程(cheng)中如有疑問(wen)或發現問(wen)題，請(qing)及時與(yu)國資(zi)委(wei)（財務監督與(yu)考核評價局）聯系。

　　聯(lian)系人：國(guo)資委財(cai)務(wu)監(jian)督與考核(he)評(ping)價局  邱鵬

　　電話：010-63193893

　　電(dian)子郵(you)箱：qiupeng@sasac.gov.cn

　　附件：

　　國(guo)資委(wei)    財政部

　　2015年12月29日