T/ZAS 4005-2020 Standard for the Construction of Enterprise Credit Management
T/ZAS 4005-2020
Basic Information
Scope
Scope: This document specifies the basic requirements for enterprise credit management, including customer credit management, enterprise self-credit construction, credit capacity indicators, file management, and evaluation and improvement. This document is applicable to the construction of enterprise credit management. Main technical content: This document stipulates the basic requirements for enterprise credit management, including customer credit management, enterprise self-credit construction, credit capacity indicators, file management, and evaluation and improvement. The basic requirements are divided into organizational guarantees, system construction, and information management; customer credit management includes information collection, credit management, contract management, and accounts receivable management; enterprise self-credit construction includes credit accumulation, credit risk prevention and control, and integrity culture; credit capacity indicators are specifically based on accounts receivable turnover days, current ratio, sales growth rate, net profit cash content, net asset growth rate, interest coverage ratio, and asset-liability ratio. Evaluation and improvement includes evaluation and improvement.