Notice of the Ministry of Finance on the Implementation of the General Classification Standards for the Enterprise Accounting Standards

财政部关于实施企业会计准则通用分类标准的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2010] No. 23

Promulgating Date: 12/09/2010

Effective Date: 01/01/2011

颁布机关: 财政部

文   号: 财会[2010]23号

颁布时间: 12/09/2010

实施时间: 01/01/2011

 

All relevant ministries and departments of and institutions directly under the State Council, financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central government, and cities separately designated in the State plan, the Bureau of Finance of the Xinjiang production and Construction Corps, domestic companies listed on the New York Stock Exchange of the United States, accounting firms with qualifications for engaging in securities and futures operation, and other relevant enterprises, 

For the purposes of promoting enterprise accounting informatization development, and facilitating the implementation of the general classification standards of the Enterprise Accounting Standards (hereinafter referred to as the "General Classification Standards"), this Ministry has drawn up a list of enterprises and accounting firms of the first batch to implement the General Classification Standards as well as the requirements thereof in accordance with the Accounting Law of the People's Republic of China and the Notice of the Ministry of Finance on Promulgating the General Classification Standards of the Enterprise Accounting Standards (Cai Kuai (2010) No 20). The same is hereby announced and shall come into effect on January 1, 2011. Relevant matters concerning the implementation of the General Classification Standards are hereby notified as follows:

  国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,境内在美国纽约证券交易所上市公司,证券期货资格会计师事务所,其他相关企业:

  为促进企业会计信息化建设、推动企业会计准则通用分类标准(以下简称通用分类标准)的实施,根据《中华人民共和国会计法》和《财政部关于发布企业会计准则通用分类标准的通知》(财会[2010]20号),我部拟订了首批实施通用分类标准的企业和会计师事务所名单和要求,现予公布,自2011年1月1日起施行。现就通用分类标准实施有关事项通知如下:

1. First batch of implementation entities

(1) Enterprises. 

The first batch of entities to implement the general classification standards include: 

PetroChina Company Limited

China Petroleum & Chemical Corporation (or Sinopec Corp) 

Huaneng Power International, Inc. 

China United Network Communications Limited

China Life Insurance Company Limited

Aluminum Corporation of China Limited

China Eastern Airlines Co., Ltd

China Southern Airlines Company Limited

Guangshen Railway Co., Ltd.

Yanzhou Coal Mining Company Limited

ZTE Corporation

China Development Bank

State Development & Investment Corp. 

The abovementioned enterprises shall prepare in extensible Business Reporting Language (XBRL), a sample of the 2010 financial report and extensible classification standards thereof, according to the General Classification Standards. The XBRL technology team of this Ministry will provide technical support to the aforesaid enterprises. 

(2) Accounting firms with qualifications for engaging in relevant securities and futures operations. 

The first batch of accounting firms with relevant securities and futures business qualifications that shall implement the General Classification Standards include: 

BDO China Shu Lun Pan CPAs

Pan-China Certified Public Accountants Co., Ltd. 

BDO China Li Xin Da Hua CPAs

Shinewing Certified Public Accountants Company Limited

Ernst & Young Hua Ming Certified Public Accountants

Crowe Horwath China CPAs Co., Ltd. 

Beijing Jingdu Tinhwa Certified Public Accountants Company Limited

PricewaterhouseCoopers Zhong Tian Certified Public Accountants 

Deloitte Huayong CPAs Co., Ltd

KPMG Huazhen Certified Public Accountants

RSM China Certified Public Accountants Company Limited

Daxin Certified Public Accountants Company Limited

The abovementioned accounting firms shall assist all the domestic A-share mainboard listed companies that are their audit clients respectively as of December 31, 2010, in drafting a sample of the 2010 financial report in XBRL according to the General Classification Standards. A-share mainboard listed companies that are audit clients of the abovementioned accounting firms shall actively and diligently carry out the first implementation of the General Classification Standards in their own enterprises. This Ministry will provide the submission software free of charge to the abovementioned accounting firms.

    一、首批实施单位

  (一)企业。

  首批实施通用分类标准的企业包括:

  中国石油天然气股份有限公司

  中国石油化工股份有限公司

  华能国际电力股份有限公司

  中国联通股份有限公司

  中国人寿保险股份有限公司

  中国铝业股份有限公司

  中国东方航空股份有限公司

  中国南方航空股份有限公司

  广深铁路股份有限公司

  兖州煤业股份有限公司

  中兴通讯股份有限公司

  国家开发银行

  国家开发投资公司

  上述企业应当按照通用分类标准编制其可扩展商业报告语言(XBRL)2010年度财务报告实例文档和扩展分类标准。我部XBRL技术服务团队将为其提供技术支持。

  (二)具有从事证券期货相关业务资格的会计师事务所。

  首批实施通用分类标准的具有证券期货相关业务资格的会计师事务所包括:

  立信会计师事务所有限公司

  天健会计师事务所有限公司

  立信大华会计师事务所有限公司

  信永中和会计师事务所有限责任公司

  安永华明会计师事务所

  国富浩华会计师事务所有限公司

  京都天华会计师事务所有限公司

  普华永道中天会计师事务所有限公司

  德勤华永会计师事务所有限公司

  毕马威华振会计师事务所

  中瑞岳华会计师事务所有限公司

  大信会计师事务所有限公司

  上述会计师事务所应当协助其截至2010年12月31日的全部境内A股主板上市公司审计客户,按照通用分类标准编制其XBRL2010年度财务报告实例文档。上述会计师事务所的A股主板上市公司审计客户应当积极做好通用分类标准在本企业的首次实施应用工作。我部将为上述会计师事务所免费提供报送软件。

2. Implementation requirements

As the XBRL is a new technology in the enterprise financial reporting field, and is also the core field in developing the accounting informatization standards in China, each implementation entity shall abide by the following requirements:

(1) Establishment of an Implementation Team

All enterprises and accounting firms shall pay high degree of attention, and shall, prior to the end of this year, establish a General Classification Standards implementation team led by a head of the entity, organize and coordinate such departments such the financial and information departments, and in accordance with one's own informatization level, formulate a feasible implementation plan and stringently carry it out, ensuring the smooth implementation of the General Classification Standards in each entity. 

(2) Timing of submission. 

In accordance with the provisions of the Notice of the Ministry of Finance on Promulgating the General Classification Standards of the Enterprise Accounting Standards (Cai kuai (2010) No 20), all implementation entities shall report and submit the XBRL sample documents and the extensible classification standards to this Ministry prior to May 31, 2011. The period from June 1 to June 30, 2011 shall be the verification and testing phase of this Ministry, and the sample documents and extensible classification standards that are submitted by all entities shall undergo verification. All implementation entities shall coordinate and make revisions, which shall be completed prior to June 30. 

(3) Method of submission.  

The first batch of implementation enterprises may directly submit the electronic documents of the extensible classification standards and XBRL sample to this Ministry through electronic mail and other means. The first batch of implementation accounting firms shall be responsible for filing all the extensible classification standards and the XBRL documents of the A-share mainboard listed companies that are their audit clients to this Ministry through the management system of the certified public accountants industry. 

(4) Legal liability. 

As regards the XBRL financial report sample submitted by the first batch of entities implementing the General Classification Standards, the relevant enterprises shall be exempted from bearing accounting responsibility for the sample documents drafted by the said enterprises. Certified public accountants shall be exempted from expressing an audit opinion on the sample documents of the A-share mainboard listed companies submitted by the said certified public accountants. 

This Ministry shall be responsible for organizing the first implementation of the General Classification Standards. The accounting management institutions and supervisory and inspection institutions of the financial departments at all levels, as well as all local finance supervisory offices shall closely monitor the implementation status of the relevant local enterprises and accounting firms. The software manufacturers and research and development entities involved in the research and development of XBRL technology shall conduct an in-depth study of the General Classification Standards, and shall proactively cooperate with the implementation entities to properly implement and promote the application of the General Classification Standards and the relevant XBRL technology in China. 

All relevant entities shall promptly provide feedback to this Ministry should any issue arise during the implementation of the General Classification Standards. Contact person: Standard Division 1, Accounting Department, Ministry of Finance, Leng Bing, Zhao Jinguang

Contact telephone: 010-68553016 (also fax); 68553275

Correspondence address: No 3 Nansanxiang, Sanlihe, Xicheng District, Beijing (100820)

Email address: lengbing@mof.gov.cn,zhaojinguang@mof.gov.cn

Ministry of Finance

December 9, 2010

    二、实施要求

  由于XBRL是企业财务报告领域的一种新技术，也是我国会计信息化标准建设的核心领域，各实施单位应当遵循以下要求:

  （一）成立机构。

  各企业、会计师事务所务必高度重视，在今年年底前成立单位负责人牵头的通用分类标准实施工作组，组织协调财务、信息等部门，根据自身信息化工作水平，制定切实可行的实施方案并严格加以落实，确保通用分类标准在各单位的顺利实施。

  （二）报送时间。

  根据《财政部关于发布企业会计准则通用分类标准的通知》（财会[2010]20号）的规定，各实施单位应当在2011年5月31之前向我部报送XBRL实例文档和扩展分类标准。2011年6月1日至6月30日为我部验证测试阶段，将对各单位提交的实例文档和扩展分类标准进行验证，各实施单位应当配合修改，并于6月30日前完成。

  （三）报送方式。

  首批实施的企业通过电子邮件等方式直接向我部报送其扩展分类标准和XBRL实例文档的电子文件;首批实施的会计师事务所负责将其A股主板上市公司审计客户的扩展分类标准和XBRL实例文档，通过注册会计师行业管理系统统一向我部报备。

  （四）法律责任。

  对于通用分类标准首批实施单位报送的XBRL财务报告实例文档，相关企业对其编制的实例文档免于承担会计责任，注册会计师免于对其报送的A股主板上市公司审计客户的实例文档发表审计意见。

  通用分类标准的首次实施工作由我部负责组织。各级财政部门会计管理机构和监督检查机构、各地财政监察专员办应当密切关注本地区相关企业和会计师事务所的实施情况。研究开发XBRL技术的软件厂商和科研单位，应当深入研究通用分类标准，积极主动地配合实施单位，共同做好通用分类标准和XBRL相关技术在我国的应用推广工作。

  各相关单位在通用分类标准实施中有何问题，请及时反馈我部。

  联系人:财政部会计司准则一处冷冰赵金光

  联系电话:010-68553016（兼传真）68553275

  通讯地址:北京市西城区三里河南三巷3号100820

  电子邮箱:lengbing@mof.gov.cn，zhaojinguang@mof.gov.cn

财政部

二〇一〇年十二月九日