标准编号:ISO/TS 55010:2019

中文名称:资产管理 资产管理中财务和非财务功能协调的指南

英文名称:Asset management — Guidance on the alignment of financial and non-financial functions in asset management

发布日期:2019-09

标准范围

This document gives guidelines for the alignment between financial and non-financial asset management 
functions, in order to improve internal control as part of an organization’s management system. 
Alignment of these functions will enable the realization of value derived from the implementation of 
asset management detailed within ISO 55000, ISO 55001 and ISO 55002, particularly ISO 55002:2018, 
Annex F.
The guidance in this document is consistent with the requirements of ISO 55001 for an asset 
management system but does not add new requirements to ISO 55001 or provide interpretations of the 
requirements of ISO 55001.
For an example of an organization aligning its asset management functions, see Annex F.

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