GB/T 23794-2023Indicator for enterprise credit evaluation (English PDF)

Foreword

This document was drafted in accordance with the rules given in GB/T 1.1-2020 "Directives for standardization - Part 1: Rules for the structure and drafting of standardizing documents".

This document replaces GB/T 23794-2015 "Index of enterprise credit evaluation". Compared with GB/T 23794-2015, in addition to the structural adjustments and editorial changes, the main technical changes in this document are as follows:

a) Change the scope of application of the standard (see Chapter 1 of this Edition; Chapter 1 of Edition 2015);

b) Add the basic principles of safety (see 4.4 of this Edition);

c) Change the basic indicators of evaluation indicators (see 5.2, Annex A of this Edition; 5.2, Annex A of Edition 2015);

d) Add the indicator settings (see Chapter 6 of this Edition);

e) Add the level classification (see Chapter 7 of this Edition).

1 Scope

This document gives the basic principles for the establishment of indicator for enterprise credit evaluation. It also stipulates the content, indicator setting and level classification of indicator for enterprise credit evaluation.

This document is applicable to the development of enterprise credit evaluation activities. Other related evaluation activities can use it as a reference.

NOTE: Enterprises in this document refer to legal person enterprises. Other enterprises can refer to them.

2 Normative references

The following referenced documents are indispensable for the application of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies.

GB/T 22116, Corporate credit rating, said method

GB/T 22117, Credit -- General vocabulary

GB/T 37914, Specifications of credit information classification and coding

GB/T 39441, Standards for Classification and Coding of Public Credit Information

3 Terms and definitions

For the purposes of this document, the terms and definitions defined in GB/T 22117, GB/T 37914 and GB/T 39441 as well as the followings apply.

4 Basic principle

5 Indicator content

6 Indicator setting

6.1 When formulating indicators for enterprise credit evaluation in different industries or fields, all indicators including basic indicators and special indicators shall be formulated. Among them, the weight ratio of basic indicators in all indicators shall not be less than 40%.

6.2 When carrying out enterprise credit evaluation, the level three indicators of the basic indicators given in this document can be tailored according to the characteristics of different industries or fields, so as to carry out credit evaluation activities.

6.3 When formulating evaluation rules, the evaluation indicators shall distinguish between qualitative indicators and quantitative indicators, collection indicators and suggested collection indicators, basic indicators and special indicators according to data sources and data characteristics.

6.4 The weight setting of indicators for enterprise credit evaluation shall make the evaluation results fair and rational.

6.5 See Annex B for examples of names and descriptions of indicators for enterprise credit evaluation. […]