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notice of the ministry of finance on announcement of general classification standards of enterprise accounting standards

财政部关于发布企业会计准则通用分类标准的通知

promulgating institution: ministry of finance

document number: mof accounting [2010] no.20

promulgating date: 10/19/2010

effective date: 10/19/2010

颁布机关: 财政部

文   号: 财会[2010]20号

颁布时间: 10/19/2010

实施时间: 10/19/2010

relevant ministries and commissions of the state council, relevant government agencies directly under the state council, departments (or bureaus) of finance of provinces, autonomous regions, municipalities directly under the central government and cities directly under state planning, bureau of finance of the xinjiang production and construction corps, domestic companies listed on the new york stock exchange in the united states of america, and accounting firms with securities and futures qualifications:

  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:

the general classification standards of enterprise accounting standards are accounting standards expressed in the extensible business report language (xbrl) and an important part of the enterprise accounting standards. in order to regulate the preparation of financial reports using xbrl and to ensure the quality of financial reports prepared in the xbrl format, the ministry of finance has formulated these classification standards in accordance with the “accounting law of the people’s republic of china”, enterprise accounting standards and the national standards of the “technical specifications of extensible business report language (xbrl)” (gb/t 25500 – 2010) series.

  企业会计准则通用分类标准是采用可扩展商业报告语言(xbrl)表述的会计准则,是企业会计准则的重要组成部分。为规范采用xbrl编报财务报告行为,保证以xbrl格式编报的财务报告质量,根据《中华人民共和国会计法》、企业会计准则和《可扩展商业报告语言(xbrl)技术规范》(gb/t25500-2010)系列国家标准,我部制定了本分类标准。

these classification standards have been verified in way of suggestions and opinions sought publicly from the wider community and by relevant international organizations, reviewed by the accounting informationalization committee with a joint board consisted of members from nine ministries and commissions, and are hereby issued. as of january 1, 2011, these standards shall be adopted by some of the chinese companies listed on the new york stock exchange in the united states of america and some of the accounting firms with securities and futures qualifications in china. other listed companies and non-listed large- and medium-sized enterprises are also encouraged to adopt these standards. list of names of those listed companies and accounting firms obliged to adopt these classification standards will be separately announced by the ministry of finance.

  本分类标准经过社会广泛征求意见和相关国际组织校验,由九部委组成的会计信息化委员会审核,现予发布,自2011年1月1日起在美国纽约证券交易所上市的我国部分公司、部分证券期货资格会计师事务所施行,鼓励其他上市公司和非上市大中型企业执行。执行本分类标准的上市公司和会计师事务所的名单由我部另发。

it shall be required that all listed companies and accounting firms concerned prepare the real templates of financial reports for year 2010 of their own enterprises or their clients of listed companies and submit the files to the ministry of finance by may 31, 2011. named domain of these classification standards is http://xbrl.mof.gov.cn. for the electronic zip file, please log onto website of the ministry of finance at www.mof.gov.cn, and click on the accounting department to download. alternatively, log onto the china accounting standards commission website at www.casc.gov.cn or xbrl china regional organization website at www.xbrl-cn.org for download.

  请各相关上市公司和会计师事务所按照本分类标准编制本企业或上市公司客户2010年度财务报告实例文档,并于2011年5月31日前报送财政部。本分类标准的命名空间为http://xbrl.mof.gov.cn,电子文件包请登陆财政部网站(www.mof.gov.cn),点击“会计司”下载,或登录财政部会计准则委员会网站(www.casc.gov.cn)以及xbrl中国地区组织网站(www.xbrl-cn.org)下载。

please feedback any problem encountered in implementing these classification standards to the ministry of finance in a timely manner.

  执行中有何问题,请及时反馈我部。

contact person: leng, bing and zhao, jinguang of first standards division of accounting department of the ministry of finance

  联系人:财政部会计司准则一处冷冰赵金光

contact tel: 010-68552534 68553275 68553016 (fax)

  联系电话:010-68552534 68553275 68553016（传真）

correspondence address: no. 3, nansanxiang, sanlihe, xicheng district, beijing

  通讯地址:北京市西城区三里河南三巷3号100820

email: lengbing@mof.gov.cn zhaojinguang@mof.gov.cn

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

annex:

1. guidelines on the general classification standards of enterprise accounting standards(omitted)

  附件:1. 企业会计准则通用分类标准指南

2. list of elements of the general classification standards of enterprise accounting standards(omitted)

  2. 企业会计准则通用分类标准元素清单

ministry of finance

  财政部

october 19, 2010

  二〇一〇年十月十九日