GB/T 31953-2023Drafting guidelines for enterprise credit evaluation report (English PDF)

Foreword

This document is in accordance with the provisions of GB/T 1.1-2020 "Guidelines for Standardization Work Part 1: Structure and Drafting Rules for Standardization Documents" drafting.

This document replaces GB/T 31953-2015 "Guidelines for the Preparation of Enterprise Credit Evaluation Reports". Compared with GB/T 31953-2015, except knot In addition to structural adjustments and editorial changes, the main technical changes are as follows:

a) Added the definitions of "Credit Evaluation/Integrity Evaluation" and "Credit Evaluation Report" (see 3.1, 3.2), and deleted "Enterprise Credit Evaluation Report" "Report" (see 3.1 of the 2015 edition);

b) Added "compliance" in "basic principles" (see 4.5);

c) Changed the "general principles" of "compilation of report content" (see 5.1, 5.1 of the 2015 edition);

d) Changed the "enterprise credit information" (see 5.2, 5.2 of the 2015 edition) and "evaluation element item information" (see 5.5, the 2015 edition 5.5);

e) Changed the "evaluation method and process" (see 5.3, 5.4 of the 2015 edition);

f) Deleted "assessment agency information" (see 5.3 of the 2015 edition);

g) Added specific descriptions of "cover, statement, overview, text, appendix" in "report content" (see 5.4);

h) The contents of "report disclosure", "report application", "report interpretation" and "result tracking" have been added (see Chapter 6).

1 Scope

This document provides the basic principles of enterprise credit evaluation report preparation, report content preparation, report disclosure, application, interpretation and results Guidance on tracking.

This document is applicable to the compilation of enterprise credit evaluation reports, and other related evaluations can also be used as a reference.

Note: The enterprise in this document refers to the legal person enterprise, and other enterprises can refer to it.

2 Normative references

The contents of the following documents constitute the essential provisions of this document through normative references in the text. Among them, dated references For documents, only the version corresponding to the date is applicable to this document; for undated reference documents, the latest version (including all amendments) is applicable to this document.

GB/T 22117 Basic Terms of Credit

GB/T 22119 Credit Service Organization Integrity Evaluation Business Specification

GB/T 23794 Enterprise Credit Evaluation Index

GB/T 39441 Public Credit Information Classification and Coding Specifications

GB/T 41196 Public Credit Information Publicity General Rules

3 Terms and Definitions

GB/T 22117, GB/T 22119, GB/T 23794, GB/T 39441, GB/T 41196 and the following terms and definitions apply to this document.

4 Basic principles