资产管理 - 管理系统 - Iso 55001应用指南

[中文适用范围]： 本文件根据 ISO 55001 的要求，为资产管理体系的应用提供了指南。本文件可适用于所有类型的资产，并适用于所有类型和规模的组织。注 1：本文件旨在用于管理实物资产，但也可适用于其他资产类型。注 2：本文件不提供管理特定资产类型的财务、会计或技术指导，但是，附件 F 提供了有关财务和非财务资产管理职能之间关系的信息。注 3：就 ISO 55000、ISO 55001 和本文件而言，“资产管理体系”一词是指用于资产管理的管理体系。 [外文原描述]： This document gives guidelines for the application of an asset management system, in accordance with the requirements of ISO 55001. This document can be applied to all types of assets and by all types and sizes of organizations. NOTE 1 This document is intended to be used for managing physical assets in particular, but it can also be applied to other asset types. NOTE 2 This document does not provide financial, accounting or technical guidance for managing specific asset types, however, in Annex F information is provided on the relationship between the financial and non-financial asset management functions. NOTE 3 For the purposes of ISO 55000, ISO 55001 and this document, the term "asset management system" is used to refer to a management system for asset management.