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财政部:中国XBRL分类标准将发布
2009-05-12 来源:Hexun 编辑: 浏览量:

When answering journalists’ questions about the Guiding Opinions on Comprehensive Promotion of Accounting Informationization, Liu Yuting, Director-general of the Department of Accounting, Ministry of Finance, said that it is going to issue XBRL taxonomies based on the accounting principles of Chinese enterprises at the end of this year or the beginning of next year. Firstly, try to implement in public companies and than gradually implement in other enterprises. And at the same time, to actively promote the accounting informationization in non-business units.

To the questions of how to realize the internal control and how to evaluate the report informationization, Liu Yuting said, the Enterprise Internal Control Standard has been issued by five organizations including Ministry of Finance and China Securities Regulatory Commission in May last year, which stands for a basic completion of the construction of Chinese enterprises’ internal control system. It is an important project following the construction and implementation of the accounting principle system. The project is being reviewed by relevant departments. According to the interim plan, it will be carried out in oversea public companies from 2010 and the implementation range will be enlarged gradually. 

He also said that enterprises' internal control has closer relationship with informationization. Internal control Informationization is to fix the processes and key control points of enterprises’ production and operation in an information system according to the requirements of internal control regulations, so as to obtain much more effective design and implementation of the internal control regulation system in each unit. Therefore, we need to learn from the XBRL taxonomies of financial report; study the XBRL taxonomies on internal control evaluation report and choose a suitable time to start the development of XBRL taxonomies for internal control evaluation report according to the implementation of enterprises’ internal control regulation system.

 
 
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