國(guo)資委、財(cai)政部發(fa)布(bu)通知，選定13家中(zhong)央(yang)企業按(an)照(zhao)國(guo)資委財(cai)務監(jian)管報(bao)表XBRL擴展分類標準報(bao)送2013年(nian)度XBRL格式(shi)企業財(cai)務決(jue)算報(bao)告實(shi)例文檔。

　　為提高中央企(qi)(qi)業(ye)財(cai)(cai)(cai)務(wu)(wu)(wu)信息化水平，推動實(shi)施財(cai)(cai)(cai)政部企(qi)(qi)業(ye)會計(ji)準(zhun)則通用分(fen)類(lei)標(biao)(biao)準(zhun)(以下簡(jian)稱通用分(fen)類(lei)標(biao)(biao)準(zhun))，實(shi)現企(qi)(qi)業(ye)財(cai)(cai)(cai)務(wu)(wu)(wu)決算報(bao)告標(biao)(biao)準(zhun)化，促進財(cai)(cai)(cai)務(wu)(wu)(wu)信息應用，提升監(jian)(jian)管工作效率，根據《關于(yu)印發國(guo)(guo)資委(wei)財(cai)(cai)(cai)務(wu)(wu)(wu)監(jian)(jian)管報(bao)表XBRL擴展(zhan)(zhan)分(fen)類(lei)標(biao)(biao)準(zhun)的(de)通知》，國(guo)(guo)資委(wei)選(xuan)定了部分(fen)中央企(qi)(qi)業(ye)按照國(guo)(guo)資委(wei)財(cai)(cai)(cai)務(wu)(wu)(wu)監(jian)(jian)管報(bao)表XBRL擴展(zhan)(zhan)分(fen)類(lei)標(biao)(biao)準(zhun)報(bao)送2013年度XBRL格式企(qi)(qi)業(ye)財(cai)(cai)(cai)務(wu)(wu)(wu)決算報(bao)告實(shi)例文檔。

　　首批試(shi)(shi)點(dian)實施(shi)(shi)國資(zi)委財務(wu)監(jian)管報(bao)表(biao)XBRL擴展(zhan)分類標(biao)準的(de)中(zhong)(zhong)央企(qi)業(ye)共13家，包括：中(zhong)(zhong)國船舶工(gong)業(ye)集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國石油(you)天然氣集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國石油(you)化工(gong)集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國海洋石油(you)總公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國華能集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國移動通(tong)信(xin)集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國聯合(he)網(wang)絡通(tong)信(xin)集(ji)(ji)(ji)團(tuan)(tuan)有限公(gong)(gong)(gong)司(si)(si)、寶鋼集(ji)(ji)(ji)團(tuan)(tuan)有限公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國鋁業(ye)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國東方(fang)航(hang)空集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國南方(fang)航(hang)空集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)、國家開(kai)發投資(zi)公(gong)(gong)(gong)司(si)(si)、中(zhong)(zhong)國航(hang)空器材(cai)集(ji)(ji)(ji)團(tuan)(tuan)公(gong)(gong)(gong)司(si)(si)。實施(shi)(shi)主體為集(ji)(ji)(ji)團(tuan)(tuan)合(he)并層面和(he)所屬上市公(gong)(gong)(gong)司(si)(si)，鼓(gu)勵(li)有條件的(de)試(shi)(shi)點(dian)企(qi)業(ye)探索全(quan)級次實施(shi)(shi)，鼓(gu)勵(li)非試(shi)(shi)點(dian)中(zhong)(zhong)央企(qi)業(ye)和(he)地(di)方(fang)國有企(qi)業(ye)積極(ji)參與(yu)實施(shi)(shi)。

　　實施企業編制2013年(nian)度XBRL格(ge)式財(cai)務決算報(bao)(bao)(bao)告實例文檔(dang)，除了遵(zun)循(xun)國資委(wei)財(cai)務監管報(bao)(bao)(bao)表XBRL擴(kuo)展分類標準(zhun)及其(qi)指南(nan)和編報(bao)(bao)(bao)規則外，還應符(fu)合(he)(he)XBRL技術規范(fan)(fan)系(xi)列(lie)國家標準(zhun)(GB/T25500)，并應遵(zun)循(xun)企業會計準(zhun)則通(tong)用分類標準(zhun)、相關(guan)(guan)擴(kuo)展分類標準(zhun)及其(qi)指南(nan)和編報(bao)(bao)(bao)規則中適用的(de)(de)要求(qiu)。實施企業選擇(ze)XBRL軟件，應當(dang)遵(zun)循(xun)《關(guan)(guan)于(yu)開(kai)展可擴(kuo)展商業報(bao)(bao)(bao)告語言(yan)[XBRL]技術規范(fan)(fan)系(xi)列(lie)國家標準(zhun)符(fu)合(he)(he)性測試工作的(de)(de)通(tong)知(zhi)》和《關(guan)(guan)于(yu)開(kai)展可擴(kuo)展商業報(bao)(bao)(bao)告語言(yan)[XBRL]軟件認證工作的(de)(de)實施意見》的(de)(de)相關(guan)(guan)要求(qiu)，以(yi)確(que)保(bao)標準(zhun)實施質(zhi)量。

　　實施企(qi)(qi)業(ye)(ye)(ye)在正式報(bao)(bao)(bao)送前，應當對本企(qi)(qi)業(ye)(ye)(ye)XBRL格式財(cai)(cai)務(wu)(wu)決算(suan)報(bao)(bao)(bao)告做(zuo)好校驗(yan)工作，并于2014年12月31日前將(jiang)本企(qi)(qi)業(ye)(ye)(ye)XBRL財(cai)(cai)務(wu)(wu)決算(suan)報(bao)(bao)(bao)告實例文檔(dang)報(bao)(bao)(bao)送國資(zi)委(wei)。實施企(qi)(qi)業(ye)(ye)(ye)應正式行文報(bao)(bao)(bao)送本企(qi)(qi)業(ye)(ye)(ye)XBRL格式的財(cai)(cai)務(wu)(wu)決算(suan)報(bao)(bao)(bao)表(含(han)會計(ji)主附表、財(cai)(cai)務(wu)(wu)情(qing)況表)、會計(ji)報(bao)(bao)(bao)表附注(zhu)、財(cai)(cai)務(wu)(wu)決算(suan)專項說明、財(cai)(cai)務(wu)(wu)情(qing)況說明書等全(quan)套報(bao)(bao)(bao)表電子文檔(dang)。

　　據悉，財政部于2010年(nian)10月發布了企業會計準(zhun)則(ze)通用分類標準(zhun)，并于2011年(nian)組織(zhi)了通用分類標準(zhun)首批實(shi)施(shi)工作，參與實(shi)施(shi)的企業采用XBRL編制并向財政部報送年(nian)度財務報告。至2013年(nian)底，實(shi)施(shi)范圍涵蓋18家(jia)銀行(xing)(包括所有上市銀行(xing))、13家(jia)中央國有大型企業、5家(jia)保(bao)險(xian)公司以及(ji)34個省、自治(zhi)區、直轄(xia)市、計劃單(dan)列市的169家(jia)地方大型企業。