企业扩展分类标准是企业基于基准分类标准(通用分类标准或行业扩展分类标准),对企业财务报告元素及元素关系进行定义所形成的适用于本企业的词汇表。逻辑上,分类标准包括财务报告元素和元素关系;物理上,财务报告元素的定义存储于核心模式文件,元素关系的定义存储于链接库文件。根据财政部发布的《企业会计准则通用分类标准编报规则》(版本编号为20130430,简称《编报规则》),我国企业在按XBRL格式编制年度财务报告时, The enterprise extension taxonomy is a glossary applicable to the enterprise formed by the enterprise based on the reference taxonomy (general taxonomy or industry extension taxonomy) and the definition of the relationship between the elements and elements of the enterprise financial report. Logically, the taxonomy includes financial reporting elements and element relationships; physically, the definition of financial reporting elements is stored in a core schema file and the definition of element relationships is stored in the link library file. According to the “General Rules for the Preparation of Accounting Standards for Business Enterprises” (version number 20130430, referred to as “the compilation rules”) promulgated by the Ministry of Finance, when China’s enterprises prepare annual financial reports in XBRL format,