Credit evaluation index of commercial and trade circulation enterprise
Some standard content:
ICS03.080.99
National Standard of the People's Republic of China
GB/T39450—2020
Credit evaluation index of commercial and trade circulation
enterprise2020-11-19Released
State Administration for Market Regulation
National Standardization Administration
Released
2021-06-01Implementation
Foreword
Introduction
Scope
Normative referenced documents
Terms and definitions
Basic principles
Scientificity
Reasonableness
Applicability
Evaluation indicators
Appendix A (Normative Appendix)
Credit evaluation indicators and instructions for commercial circulation enterprises GB/T39450—2020
Foreword
This standard was drafted in accordance with the rules given in GB/T1.1-2009 GB/T39450—2020
Please note that some contents of this document may involve patents. The issuing organization of this document does not assume the responsibility for identifying these patents. This standard is proposed and managed by the National Technical Committee for Social Credit Standardization (SAC/TC470). Drafting units of this standard: China National Institute of Standardization, Commercial Credit Center, Jilin Provincial Department of Commerce, Jilin Provincial Standards Institute, Xiamen Yangmai Electric Co., Ltd., Lao Niangjiu Catering Co., Ltd., Shenzhen Bao'an District Credit Promotion Association, Institute of Automation, Chinese Academy of Sciences, Jiangsu Quality and Standardization Institute, China University of Metrology, Liaoning Inspection and Certification Center, Xi'an Quality and Standardization Institute, Tianjin Standardization Institute, Anhui Craftsman Quality Standards Research Institute Co., Ltd. The main drafters of this standard: Zhou Li, Dai Zhenghong, Yuan Xingyu, Jiang Zhou, Zhang Shuwu, Chen Xiaorong, Tao Tao, Zhang Li, Li Xianghua, Zheng Yongyue, Chen Geng, Lei Zhen, Zhao Yan, Wei Xin, Meng Cuizhu, Li Yuanchen, Li Yue, Xie Li, Zheng Nan, Wu Wei, Zhang Yue, Wu Jie, Jin Zhigang, Gan Yu, Shen Nana, Liu Jing, Wang Shuang, Wang Qinyan, Dong Shouli.
GB/T39450—2020
The lack of integrity in the commercial circulation industry has occurred from time to time, which has seriously affected the healthy and orderly development of the commercial circulation market. Constructing a credit evaluation index system for commercial circulation enterprises, standardizing the construction of the credit system in the commercial circulation industry, and establishing a linkage mechanism between incentives for keeping trust and penalties for breaking trust can build an honest and trustworthy commercial circulation market environment and promote the sustainable development of the commercial circulation industry. For the credit evaluation of commercial circulation enterprises, in addition to considering the common indicators of enterprise credit evaluation, evaluation should also be carried out from special indicators that highlight the credit characteristics of the industry. Based on the basic indicators proposed in GB/T23794-2015, this standard combines the credit characteristics of commercial circulation enterprises themselves, and constructs credit evaluation indicators for commercial circulation enterprises based on basic information, management information, transaction information, financial information, and social behavior information, aiming to provide technical guidance for commercial circulation enterprises to carry out credit evaluation. 1 Scope
Credit evaluation indicators for commercial circulation enterprises
This standard specifies the basic principles and evaluation indicators for the establishment of credit evaluation indicators for commercial circulation enterprises GB/T39450—2020
This standard applies to industry organizations and third-party institutions to carry out credit evaluation of commercial circulation enterprises, and can also be used as a reference for self-credit evaluation of commercial circulation enterprises and other related industry credit evaluation activities. Normative references
The following documents are indispensable for the application of this document. For any dated referenced documents, only the dated version applies to this document. For any undated referenced documents, the latest version (including all revised versions) applies to this document. 7 Basic credit terms
GB/T22117
GB/T23794 Enterprise credit evaluation indicators
Terms and definitions
The terms and definitions defined in GB/T22117 and GB/T23794 and the following terms and definitions apply to this document. 3.1
Commercial and trade circulation
Economic activities that provide services for the circulation of goods and for the circulation of goods Note: The commercial and trade circulation referred to in this standard mainly refers to the sales and circulation links related to the life service industry, including wholesale and retail, accommodation and catering, business services, and resident services, etc., excluding warehousing logistics and transportation referred to by commercial and trade logistics. 3.2
Commercial and trade circulation enterprise
Economic organizations engaged in commercial and trade circulation activities. 3.3
Enterprise credit evaluation
Enterprise credit evaluation Evaluation activities on the willingness, ability and performance of enterprises to comply with legal obligations and fulfill contractual obligations in economic activities. Note: Rewrite GB/T23794, definition 3.1. 4 Basic principles
Scientificity
The content of the indicators includes the main factors affecting the credit status of commercial and trade circulation enterprises, and can reflect the credit status of commercial and trade circulation enterprises 2 Rationality
The logical relationship between the indicators is clear, and duplication and contradiction are avoided. 3 Applicability
Indicators are selected to meet the requirements of easy understanding, collection and use. 1
GB/T39450—2020
5 Evaluation indicators
1 Credit evaluation indicators for commercial circulation enterprises Based on the basic indicators specified in GB/T23794, special indicators are selected in combination with the characteristics of commercial circulation enterprises. After the two types of indicators are integrated, the credit evaluation indicators for commercial circulation enterprises are mainly divided into five categories: basic situation, business management, market transactions, financial status and social behavior, focusing on the evaluation of enterprise quality and business conditions. 2 Indicators can be appropriately adjusted according to the characteristics of the evaluated object and the information resources available, but the adjustment should comply with the basic principles of this standard.
3 Credit evaluation indicators and instructions for commercial circulation enterprises are shown in Appendix A. 5.3
Note 1: The data for indicators is mainly obtained from government departments, enterprises and market surveys, etc., which need to be verified and confirmed. When selecting indicators, alternative indicators can be considered for some indicators that are difficult to obtain data, and the evaluation model can be fitted and calculated based on the information of the corresponding indicator items. Note 2: The weight setting of the evaluation indicators should take into account the evaluation purpose and the application requirements of the evaluation results, and evaluation details can be formulated during the specific evaluation. The weight setting method can use statistical methods such as the hierarchical analysis method, and the evaluation score can be calculated using the weighted method. Note 3: Household goods companies are a typical type of commercial and distribution companies. In order to make the standards easier to understand and use, the relevant indicator items are marked in Table A.1 of Appendix A.
Appendix A
(Normative Appendix)bZxz.net
Credit evaluation indicators and instructions for commercial and distribution companies Credit evaluation indicators and instructions for commercial and distribution companies are shown in Table A.1. Table A.1
Credit evaluation indicators and descriptive indicators of commercial circulation enterprises
Basic situation
Operation and management
Secondary indicators
Registration information
Enterprise genealogy
Human resources
Management
Business management
Intangible assets
Third-level indicators
Contact information
Registration information
Changes
Relationship information
Basic situation of senior executives
Total number of personnel
Education of personnel|| tt||Personnel professional qualifications
Personnel training
Personnel turnover
Operating conditions
Service capabilities
Information management
Complaint management
Management certification
Enterprise qualifications
Brand building
Intellectual property
Indicator item description
GB/T39450—2020
Enterprise name, contact number, fax, office address, email address, corporate website and other contact information Note: The office address here refers to the actual office address that has been verified. Unified social credit code, enterprise type, registration authority, business status, legal representative, registered capital, domicile, date of establishment, business term, business scope, general taxpayer qualification and other changes, content before change, content after change, change date, etc. Enterprise shareholders, status of the company's subsidiaries and branches, etc. Changes in the number of senior executives, average age and educational background in the past three years Changes in the number of employees in the past three years
Note: Employees refer to all personnel who work in commercial and distribution enterprises and receive wages or other forms of labor remuneration, including all types of personnel in salary management, settlement or agency settlement, service management and scheduling relationships, reflecting all personnel actually participating in the work of the enterprise. The composition of employees and the proportion of educational background in the past three years The professional qualifications obtained by employees or the service ability level commonly used in the industry The average hours and cycles of pre-job training certificates and levels, personal training, on-the-job training, etc., with a focus on improving the service awareness and business skills of employees during training The turnover rate of employees in the past three years
The business premises, facilities and equipment related to the company's business and the level of intelligence The ability and standardization of the company to provide various business service projects Note: For example, home furnishing companies pay special attention to service guarantee capabilities. In terms of service capabilities, they mainly include the establishment of a customer service department (staff ratio requirements), the formulation and implementation of customer service related systems, and the performance of the "three guarantees" service, as well as the company's contract management, file management (including credit files), etc. Note: For example, home furnishing companies, in terms of information management, they mainly include the company's public service items and charging standards, the use of sample texts of home furnishing industry service contracts, the signing of home furnishing industry service labor contracts with employees and consumers to clarify service lists and service requirements, and the establishment of credit files on customers, employees, etc. Operation of customer complaint mechanism and case handling Status of the enterprise's certification of various management certifications Status of various qualifications possessed by the enterprise
Investment of the enterprise in maintaining and establishing its service brand in the past three years Note: Including registered trademarks
Intellectual property rights possessed by the enterprise
GB/T39450—2020
First-level indicators
Market transactions
Financial status"
Social behavior
Second-level indicators
Main products
Sales revenue
Sales targets
Information disclosure
Financial quality
Financial statements
Debt repayment
Public credit
Information
Market credit
Information
Third-level indicators
Main products
Sales volume
Trading customers||tt ||Sales area
Financial information disclosure
Situation
Asset quality
Operational efficiency
Growth
Profitability
Debt-paying ability
Balance sheet
Situation
Income statement
Cash flow statement
Situation
Debt repayment
Payment information
Judicial record information
Administrative penalty information
Government supervision information
Financial credit information
Complaint information
Self-commitment
Association evaluation information
Third-party organization
Evaluation information
Other evaluation information
Other complaint information
Table A.1 (continued)
Indicator item description
Types and quantities of the company's main products, etc.|| tt||Business sales in the past three years
Major trading customers and regions, as well as the industries to which the customers belongMajor sales regions for products or servicesTimeliness and authenticity of financial information disclosureAsset amount and compound growth rate, current assets and fixed assets in the past three yearsCapital turnover rate, inventory turnover rate and total asset turnover rateCompound growth rate of total assets in the past three years, and compound growth rate of operating incomeGross profit margin, return on total assets, return on net assets, net profit margin in the past three yearsDebt-to-asset ratio, current ratio, quick ratio in the past three yearsCurrent assets, non-current assets, deferred assets, current liabilities, long-term liabilities, owners' equity, etc.Main business income, main business profit, operating profit, total profit, net profit, etc.Cash flow from operating activities, cash flow from investment activities, cash flow from financing activities, the impact of exchange rate changes on cash, net increase in cash and cash equivalentsBalance of cash and cash equivalents at the end of the period|| tt||Bank loan repayment, employee salary payment, etc. Information on payment of taxes, social security, water and electricity fees, etc. Case settlement and execution in judicial institutions or mediation departments Information on administrative penalties by government departments Information on regulatory levels formed by evaluations by customs, taxation and other government departments Financial credit report information
Information on complaints received and handled by market supervision departments, commerce departments, arbitration committees, and people's mediation committees
Information on the company's self-commitment
Credit evaluation information on the industry in which the company is located
Credit evaluation information on the company by third-party credit evaluation agencies Market situation information, upstream and downstream enterprise evaluation information, transaction party evaluation information, large platform evaluation information, etc.
Note: For example, home furnishing companies attach great importance to the market's evaluation of the company's service level and attitude, mainly including the company's commitment to service optimization and its fulfillment, evaluation of product price levels, and evaluation of product innovation. Complaint information and handling status received by consumer associations, industry associations, etc. Note: For example, household goods companies pay special attention to complaints about product quality, such as whether the products sold by the company in the past three years have failed to meet the test for toxic and hazardous substances. In actual evaluation, when the proportion of credit sales of the company is large or has a certain impact, it can be considered to increase the payment collection period, budgeted total credit sales quota, overdue account age, creditor guarantee ratio, bad debt reserve and other special indicators based on the sales department ledger to reveal the credit risk from customers caused by credit sales.1 (continued)
Explanation of indicators
Types and quantities of the company's main products
Sales in the last three years
Main transaction customers and regions, as well as the industries to which the customers belongMain sales regions of products or servicesTimeliness and authenticity of financial information disclosureAmount of assets and compound growth rate, current assets and fixed assets in the last three yearsCapital turnover rate, inventory turnover rate and total asset turnover rateCompound growth rate of total assets in the last three years, and compound growth rate of operating incomeGross profit margin, return on total assets, return on net assets, net profit margin in the last three yearsDebt-to-asset ratio, current ratio, quick ratio in the last three yearsCurrent assets, non-current assets, deferred assets, current liabilities, long-term liabilities, owners' equity, etc.Main business income, main business profit, operating profit, total profit, net profit, etc.Cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, impact of exchange rate changes on cash, net cash and cash equivalents Increase Balance of cash and cash equivalents at the end of the period, etc.
Repayment of bank loans, payment of employee wages, etc. Payment of taxes, social security, water and electricity fees, etc. Case settlement and execution in judicial institutions or mediation departments Information on administrative penalties by government departments Information on regulatory levels formed by evaluations by customs, taxation and other government departments Financial credit report information
Information on complaints received and handled by market supervision departments, commerce departments, arbitration committees, and people's mediation committees
Information on the company's self-commitment
Credit evaluation information on the industry in which the company is located
Credit evaluation information on the company by third-party credit evaluation agencies Market situation information, upstream and downstream enterprise evaluation information, transaction party evaluation information, large platform evaluation information, etc.
Note: For example, home furnishing companies attach great importance to the market's evaluation of the company's service level and attitude, which mainly includes the company's commitment to service optimization and its fulfillment, evaluation of product price levels, and evaluation of product innovation. Complaint information and handling status received by consumer associations, industry associations, etc. Note: For example, household goods companies pay special attention to complaints about product quality, such as whether the products sold by the company in the past three years have failed to meet the test for toxic and hazardous substances. In actual evaluation, when the company's credit sales ratio is large or has a certain impact, it can be considered to increase the payment collection period, budgeted total credit sales quota, overdue account age, creditor guarantee ratio, bad debt reserve and other special indicators based on the sales department ledger to reveal the credit risk from customers caused by credit sales.1 (continued)
Indicator item description
Types and quantities of the company's main products
Sales in the last three years
Main transaction customers and regions, as well as the industries to which the customers belongMain sales regions of products or servicesTimeliness and authenticity of financial information disclosureAmount of assets and compound growth rate, current assets and fixed assets in the last three yearsCapital turnover rate, inventory turnover rate and total asset turnover rateCompound growth rate of total assets in the last three years, and compound growth rate of operating incomeGross profit margin, return on total assets, return on net assets, net profit margin in the last three yearsDebt-to-asset ratio, current ratio, quick ratio in the last three yearsCurrent assets, non-current assets, deferred assets, current liabilities, long-term liabilities, owners' equity, etc.Main business income, main business profit, operating profit, total profit, net profit, etc.Cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, impact of exchange rate changes on cash, net cash and cash equivalents Increase Balance of cash and cash equivalents at the end of the period, etc.
Repayment of bank loans, payment of employee wages, etc. Information on payment of taxes, social security, water and electricity fees, etc. Case settlement and execution in judicial institutions or mediation departments Information on administrative penalties by government departments Information on regulatory levels formed by evaluations by government departments such as customs and taxation Financial credit report information
Information on complaints received and handled by market supervision departments, commerce departments, arbitration committees, and people's mediation committees
Information on the company's self-commitment
Credit evaluation information on the industry in which the company is located
Credit evaluation information on the company by third-party credit evaluation agencies Market situation information, upstream and downstream enterprise evaluation information, transaction party evaluation information, large platform evaluation information, etc.
Note: For example, home furnishing companies attach great importance to the market's evaluation of the company's service level and attitude, which mainly includes the company's commitment to service optimization and its fulfillment, evaluation of product price levels, and evaluation of product innovation. Complaint information and handling status received by consumer associations, industry associations, etc. Note: For example, household goods companies pay special attention to complaints about product quality, such as whether the products sold by the company in the past three years have failed to meet the test for toxic and hazardous substances. In actual evaluation, when the proportion of credit sales of the company is large or has a certain impact, it can be considered to increase the payment collection period, budgeted total credit sales quota, overdue account age, creditor guarantee ratio, bad debt reserve and other special indicators based on the sales department ledger to reveal the credit risk from customers caused by credit sales.1 (continued)
Indicator item description
Types and quantities of the company's main products
Sales in the last three years
Main transaction customers and regions, as well as the industries to which the customers belongMain sales regions of products or servicesTimeliness and authenticity of financial information disclosureAmount of assets and compound growth rate, current assets and fixed assets in the last three yearsCapital turnover rate, inventory turnover rate and total asset turnover rateCompound growth rate of total assets in the last three years, and compound growth rate of operating incomeGross profit margin, return on total assets, return on net assets, net profit margin in the last three yearsDebt-to-asset ratio, current ratio, quick ratio in the last three yearsCurrent assets, non-current assets, deferred assets, current liabilities, long-term liabilities, owners' equity, etc.Main business income, main business profit, operating profit, total profit, net profit, etc.Cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, impact of exchange rate changes on cash, net cash and cash equivalents Increase Balance of cash and cash equivalents at the end of the period, etc.
Repayment of bank loans, payment of employee wages, etc. Information on payment of taxes, social security, water and electricity fees, etc. Case settlement and execution in judicial institutions or mediation departments Information on administrative penalties by government departments Information on regulatory levels formed by evaluations by government departments such as customs and taxation Financial credit report information
Information on complaints received and handled by market supervision departments, commerce departments, arbitration committees, and people's mediation committees
Information on the company's self-commitment
Credit evaluation information on the industry in which the company is located
Credit evaluation information on the company by third-party credit evaluation agencies Market situation information, upstream and downstream enterprise evaluation information, transaction party evaluation information, large platform evaluation information, etc.
Note: For example, home furnishing companies attach great importance to the market's evaluation of the company's service level and attitude, which mainly includes the company's commitment to service optimization and its fulfillment, evaluation of product price levels, and evaluation of product innovation. Complaint information and handling status received by consumer associations, industry associations, etc. Note: For example, household goods companies pay special attention to complaints about product quality, such as whether the products sold by the company in the past three years have failed to meet the test for toxic and hazardous substances. In actual evaluation, when the proportion of credit sales of the company is large or has a certain impact, it can be considered to increase the payment collection period, budgeted total credit sales quota, overdue account age, creditor guarantee ratio, bad debt reserve and other special indicators based on the sales department ledger to reveal the credit risk from customers caused by credit sales.1 (continued)
Indicator item description
Types and quantities of the company's main products
Sales in the last three years
Main transaction customers and regions, as well as the industries to which the customers belongMain sales regions of products or servicesTimeliness and authenticity of financial information disclosureAmount of assets and compound growth rate, current assets and fixed assets in the last three yearsCapital turnover rate, inventory turnover rate and total asset turnover rateCompound growth rate of total assets in the last three years, and compound growth rate of operating incomeGross profit margin, return on total assets, return on net assets, net profit margin in the last three yearsDebt-to-asset ratio, current ratio, quick ratio in the last three yearsCurrent assets, non-current assets, deferred assets, current liabilities, long-term liabilities, owners' equity, etc.Main business income, main business profit, operating profit, total profit, net profit, etc.Cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, impact of exchange rate changes on cash, net cash and cash equivalents Increase Balance of cash and cash equivalents at the end of the period, etc.
Repayment of bank loans, payment of employee wages, etc. Information on payment of taxes, social security, water and electricity fees, etc. Case settlement and execution in judicial institutions or mediation departments Information on administrative penalties by government departments Information on regulatory levels formed by evaluations by government departments such as customs and taxation Financial credit report information
Information on complaints received and handled by market supervision departments, commerce departments, arbitration committees, and people's mediation committees
Information on the company's self-commitment
Credit evaluation information on the industry in which the company is located
Credit evaluation information on the company by third-party credit evaluation agencies Market situation information, upstream and downstream enterprise evaluation information, transaction party evaluation information, large platform evaluation information, etc.
Note: For example, home furnishing companies attach great importance to the market's evaluation of the company's service level and attitude, which mainly includes the company's commitment to service optimization and its fulfillment, evaluation of product price levels, and evaluation of product innovation. Complaint information and handling status received by consumer associations, industry associations, etc. Note: For example, household goods companies pay special attention to complaints about product quality, such as whether the products sold by the company in the past three years have failed to meet the test for toxic and hazardous substances. In actual evaluation, when the proportion of credit sales of the company is large or has a certain impact, it can be considered to increase the payment collection period, budgeted total credit sales quota, overdue account age, creditor guarantee ratio, bad debt reserve and other special indicators based on the sales department ledger to reveal the credit risk from customers caused by credit sales.1 (continued)
Indicator item description
Types and quantities of the company's main products
Sales in the last three years
Main transaction customers and regions, as well as the industries to which the customers belongMain sales regions of products or servicesTimeliness and authenticity of financial information disclosureAmount of assets and compound growth rate, current assets and fixed assets in the last three yearsCapital turnover rate, inventory turnover rate and total asset turnover rateCompound growth rate of total assets in the last three years, and compound growth rate of operating incomeGross profit margin, return on total assets, return on net assets, net profit margin in the last three yearsDebt-to-asset ratio, current ratio, quick ratio in the last three yearsCurrent assets, non-current assets, deferred assets, current liabilities, long-term liabilities, owners' equity, etc.Main business income, main business profit, operating profit, total profit, net profit, etc.Cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, impact of exchange rate changes on cash, net cash and cash equivalents Increase Balance of cash and cash equivalents at the end of the period, etc.
Repayment of bank loans, payment of employee wages, etc. Information on payment of taxes, social security, water and electricity fees, etc. Case settlement and execution in judicial institutions or mediation departments Information on administrative penalties by government departments Information on regulatory levels formed by evaluations by government departments such as customs and taxation Financial credit report information
Information on complaints received and handled by market supervision departments, commerce departments, arbitration committees, and people's mediation committees
Information on the company's self-commitment
Credit evaluation information on the industry in which the company is located
Credit evaluation information on the company by third-party credit evaluation agencies Market situation information, upstream and downstream enterprise evaluation information, transaction party evaluation information, large platform evaluation information, etc.
Note: For example, home furnishing companies attach great importance to the market's evaluation of the company's service level and attitude, which mainly includes the company's commitment to service optimization and its fulfillment, evaluation of product price levels, and evaluation of product innovation. Complaint information and handling status received by consumer associations, industry associations, etc. Note: For example, household goods companies pay special attention to complaints about product quality, such as whether the products sold by the company in the past three years have failed to meet the test for toxic and hazardous substances. In actual evaluation, when the proportion of credit sales of the company is large or has a certain impact, it can be considered to increase the payment collection period, budgeted total credit sales quota, overdue account age, creditor guarantee ratio, bad debt reserve and other special indicators based on the sales department ledger to reveal the credit risk from customers caused by credit sales.1 (continued)
Explanation of indicators
Types and quantities of the company's main products
Sales in the last three years
Main transaction customers and regions, as well as the industries to which the customers belongMain sales regions of products or servicesTimeliness and authenticity of financial information disclosureAmount of assets and compound growth rate, current assets and fixed assets in the last three yearsCapital turnover rate, inventory turnover rate and total asset turnover rateCompound growth rate of total assets in the last three years, and compound growth rate of operating incomeGross profit margin, return on total assets, return on net assets, net profit margin in the last three yearsDebt-to-asset ratio, current ratio, quick ratio in the last three yearsCurrent assets, non-current assets, deferred assets, current liabilities, long-term liabilities, owners' equity, etc.Main business income, main business profit, operating profit, total profit, net profit, etc.Cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, impact of exchange rate changes on cash, net cash and cash equivalents Increase Balance of cash and cash equivalents at the end of the period, etc.
Repayment of bank loans, payment of employee wages, etc. Payment of taxes, social security, water and electricity fees, etc. Case settlement and execution in judicial institutions or mediation departments Information on administrative penalties by government departments Information on regulatory levels formed by evaluations by customs, taxation and other government departments Financial credit report information
Information on complaints received and handled by market supervision departments, commerce departments, arbitration committees, and people's mediation committees
Information on the company's self-commitment
Credit evaluation information on the industry in which the company is located
Credit evaluation information on the company by third-party credit evaluation agencies Market situation information, upstream and downstream enterprise evaluation information, transaction party evaluation information, large platform evaluation information, etc.
Note: For example, home furnishing companies attach great importance to the market's evaluation of the company's service level and attitude, which mainly includes the company's commitment to service optimization and its fulfillment, evaluation of product price levels, and evaluation of product innovation. Complaint information and handling status received by consumer associations, industry associations, etc. Note: For example, household goods companies pay special attention to complaints about product quality, such as whether the products sold by the company in the past three years have failed to meet the test for toxic and hazardous substances. In actual evaluation, when the company's credit sales ratio is large or has a certain impact, it can be considered to increase the payment collection period, budgeted total credit sales quota, overdue account age, creditor guarantee ratio, bad debt reserve and other special indicators based on the sales department ledger to reveal the credit risk from customers caused by credit sales.
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