ISO55000:2024《资产管理一术语、综述和原则》国际标准解读

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Abstract：This papersystematically interprets thecore elementsandimplementation logicof the international standard ISO 55000：2o24，andbuildsathre-dimensional frameworkcoveringthedefinitionof terms，management principles and system architecture.The standard expands thedefinition of assets to emerging resourcecategories such as data assets andcarbonassets，establishes afullifecyclevalue integration mechanism，and strengthens the dynamicsynergy between organizational trategyandESGobjectives.Itfocuses onvalue contribution，strategic consistencyandeadership drive，relying on the nested management system （term definition $$ asset management overview $$ asset management system $$ related standards group）and maturity model to drive the organization to establish aclosed loop of targetdrivenandrisk-controlld decision-making.ISO550o：2024alsooptimizesresource allocationandreduces systemic risk through standardizationtools，and promotesorganizationstoachieveasset efficiencyandlong-termvalueresilience inthetransformationof technological innovationandsustainabledevelopment.Inadition，thispaperaims toprovide cros-industryorganizations withcommonprinciplesand practicalpaths forassetmanagementsystems，supportheallround implementationofISO 55ool：2024 forasst management system，and help integrate physical asstsand emerging resources intoaunified management framework.

Keywords：assetmanagementvocabulary;assetanagementoverview;ssetmanagementprinciples;SO50：2024

0引言

ISO55000：2024 Asset Management -Vocabulary，overviewandprinciples是由国际标准化组织（ISO）制定的资产管理体系基础性国际标准，为组织实现有形资产与无形资产的全生命周期价值整合提供系统性指导[1]。（剩余5709字）