GB/T 15498-2017Enterprise standards system - Fundamental supports (English PDF)

1 Scope

GB/T 15498-2017 is the Chinese national standard on enterprise standards system - fundamental supports, in the field of generalities, terminology and documentation. The /T suffix marks it as a recommended standard: it is not compulsory by itself, but it becomes binding as soon as a contract, a tender or a customer specification calls it up - which in practice is how most foreign buyers meet it. It was issued on 29 December 2017 by the General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China; Standardization Administration of China, and has been in force since 1 July 2018. Classification: ICS 01.120, CCS A00. This page is published from the official record of the standard held by the Chinese standards administration: the identification, the dates, the classification and the issuing body are taken from there. The clause text, the tables and the numeric limits are in the document itself, which is delivered complete in English translation.

This standard specifies the construction and requirements of the fundamental supports standard system AND its sub-systems, in the production, operation, management activities of enterprises. This standard is applicable to enterprises of various types and sizes, to establish a fundamental supports standard system. Other organizations can refer to it for implementation.

2 Normative references

The following documents are essential to the application of this document. For the dated documents, only the versions with the dates indicated are applicable to this document; for the undated documents, only the latest version (including all the amendments) is applicable to this standard.

GB/T 15496 Enterprise standards system - Requirement

GB/T 15497 Enterprise standards system - Product realization

3 General requirements

3.1 Composition The fundamental supports standard system generally includes planning and enterprise culture standards, standardized work standards, human resources standards, financial and audit standards, equipment and facility standards, quality management standards, safety and occupational health management standards, environmental and energy management standards, legal affairs and contracts standards, knowledge management and information standards, administrative affairs and comprehensive standards and other sub-systems. The structure is as shown in Figure 1.

6.3 Labor relations The standards, for determining the employment form, work content, work requirements, labor relationship management and other matters of the enterprise's employees, include but not limited to:

a) Employee recruitment, selection, hiring, filing, transfer, resignation, retirement management;

b) Inspection, selection, appointment, assessment, communication, training of middle and senior management personnel;

c) Professional technical job management, vocational skill appraisal, ability quality evaluation;

d) Personnel file management of employees;

e) Labor contract management;

f) Handling of labor disputes.

6 Sub-system of human resources standards...

7 Sub-system of financial and audit standards

7.1 General See Figure 5 for the sub-system of financial and auditing standards.

d) Standardized accounting, financial analysis reports on a quarterly basis.

7.4 Cost management The standards, which are formed by the accounting, control, assessment of production costs, sales costs, quality costs incurred to ensure and improve product quality, include but not limited to:

a) Accounting and control requirements for management expenses, sales expenses, financial expenses;

b) Approval requirements for the use of costs and expenses; financial processing requirements for cost and expense reimbursement;

c) Evaluation and analysis of enterprise cost control, as well as improvement measures taken.

7.5 Fund management Standards, which are formed by enterprise fund management matters, include but not limited to:

a) Fund income and expenditure management, as well as the approval procedures;

b) Fund management methods, measures, key link management requirements;

c) The accountability and supervision mechanism for the use and management of funds;

d) Inspection, supervision, assessment of the use of funds.

7.6 Asset management Standards, which are formed by enterprise fixed assets, intangible assets, material reserves, asset management and other matters, include but not limited to:

a) The purchase, registration, use, depreciation, scrapping, disposal of fixed assets;

b) Use, amortization, disposal of intangible assets;