应用指南. 实现资产管理系统的技术和财务流程

[中文适用范围]： IEC 62775 是一项技术规范，展示了 IEC 可靠性标准套件、系统工程以及 IFRS 和 IAS 标准如何支持资产管理的要求，如 ISO 5500x 标准套件所述。因此，本技术规范简要介绍了资产管理和 AMS 的要求；描述使用一套已建立的通用 AMS 流程和程序、工具和技术来管理资产所带来的好处； AMS 与工具和技术、流程和程序之间关系的描述； ISO/IEC/IEEE 15288:2015，系统和软件工程 - 系统生命周期过程； IEC 可靠性标准，特别是 IEC 60300-3-15，以及；相关 IFRS 和支持 IAS 标准。本技术规范适用于：希望分别使用可靠性技术以及 IFRS 和 IAS 标准在 AMS 内识别和实施技术和财务流程的资产管理人；需要在 AMS 中应用其技术流程和技术的系统和可靠性工程师。 [外文原描述]： IEC TS 62775:2016(E) which is a Technical Specification, shows how the IEC dependability suite of standards, systems engineering and the IFRS and IAS standards can support the requirements of asset management, as described by the ISO 5500x suite of standards. This Technical Specification therefore provides: - a brief introduction to asset management and the requirements for an AMS, - a description of the benefits from the use of an established and common set of AMS processes and procedures, tools and techniques to manage assets, and - a description of the relationships between the AMS and the tools and techniques, processes and procedures of: - ISO/IEC/IEEE 15288:2015, Systems and software engineering - System lifecycle processes, - IEC dependability standards in particular IEC 60300-3-15, and - relevant IFRS and supporting IAS standards. This Technical Specification is intended for: - asset managers who wish to identify and implement technical and financial processes within an AMS, using dependability techniques and IFRS and IAS standards respectively, and - systems and dependability engineers who need to apply their technical processes and techniques within an AMS. Keywords: asset management, decision-making processes, ISO 5500x