本文件为财务和非财务资产管理职能之间的协调提供了指导，以改进作为组织管理体系一部分的内部控制。这些功能的调整将使资产管理的实施产生价值，具体见ISO 55000、ISO 55001和ISO 55002，尤其是ISO 55002:2018附件F。 本文件中的指南与ISO 55001对资产管理系统的要求一致，但未向ISO 55001中添加新要求，也未对ISO 55001的要求进行解释。 有关组织调整其资产管理职能的示例，请参见附录F。

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.