1.1 本实践涵盖了低风险财产（LRP）的风险评估和管理。 1.2 这种做法针对的是有形的LRP。 1.3 这种做法不会助长保护财产的管理不善或渎职，也不会不合理地保护财产，甚至损害其有用性。这种做法认识到财产控制和管理中的重要性和成本与收益的限制。 1.4 本国际标准是根据世界贸易组织技术性贸易壁垒委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认的标准化原则制定的。 =====意义和用途====== 4.1 LRP应采用比高风险资产更少的资源密集型方法进行行政控制和管理。 4.2 控制和管理的类型和范围应与风险水平相称。实体应根据以下标准确定风险水平: 4.2.1 稀缺， 4.2.2 技术过时， 4.2.3 提前期， 4.2.4 标准化， 4.2.5 关键性/可消耗性， 4.2.6 敏感， 4.2.7 阈值/货币值， 4.2.8 环境监管， 4.2.9 国家安全/威胁， 4.2.10 进度限制， 4.2.11 脆弱性， 4.2.12 社会或个人安全， 4.2.13 有文件记录的业务协议（例如:合同、赠款、协议备忘录、计划），以及 4.2.14 初始会计处理。 注1: 列表在 4.2.1 – 4.2.14 并非包罗万象，可由实体和国家补充。项目的管理阈值/货币价值 4.2.7 在美国和国际上，根据机构和行业类型，价格可能波动高达5000.00美元或更高。 4.3 在LRP的每个生命周期阶段（LCS）内进行标准资产生命周期过程（LCP）所获得的信息可能无法为实体提供足够的价值，该价值等于或大于与执行过程相关的成本。 4.4 实体应根据某些标准制定政策和程序，以确定是否应对LRP进行全部或选定的资产LCP。 4.5 任何实体的成功在一定程度上取决于其运营效率。要成为有效的实体，其重点应从风险规避转向风险管理。消除所有风险所需的流程和相关成本过高，与生产及时、高质量和有竞争力的产品和服务背道而驰。 4.6 虽然各种不同的策略可以减轻或消除风险，但识别风险的过程包括: 4.6.1 资产的脆弱性，以及 4.6.2 损失的后果。 4.7 管理风险的过程包括: 4.7.1 降低风险，以及 4.7.2 根据重要性对风险管理进行优先级排序。

1.1 This practice covers the assessment of risk and management of low-risk property (LRP). 1.2 This practice is directed at tangible LRP. 1.3 This practice does not promote mismanagement or dereliction of duty to protect property, nor protecting property unreasonably—to the extent that usefulness is impaired. This practice recognizes the constraints of materiality and costs versus benefits in the control and management of property. 1.4 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. ====== Significance And Use ====== 4.1 LRP should be administratively controlled and managed using less resource-intensive methods than higher-risk property. 4.2 The type and scope of control and management should be commensurate with the level of risk. The entity shall determine the level of risk considering the following criteria: 4.2.1 Scarcity, 4.2.2 Technological obsolescence, 4.2.3 Lead time, 4.2.4 Standardization, 4.2.5 Criticality/expendability, 4.2.6 Sensitivity, 4.2.7 Threshold/monetary values, 4.2.8 Environmentally regulated, 4.2.9 National security/threat, 4.2.10 Schedule constraints, 4.2.11 Vulnerability, 4.2.12 Societal or personal safety, 4.2.13 Documented business agreements (for example: contract, grant, memorandum of agreement, plan), and 4.2.14 Initial accounting treatment. Note 1: The listing in 4.2.1 – 4.2.14 is not all-inclusive and may be supplemented by the entity and country. The management threshold/monetary value for item 4.2.7 in the United States and internationally may fluctuate up to $5000.00 or higher depending on agency and industry type. 4.3 The information received from conducting standard asset Life Cycle Processes (LCP) within each Life Cycle Stage (LCS) for LRP may not provide sufficient value to the entity that is equal to or greater than the cost associated with performing the processes. 4.4 Entities should establish policies and procedures, based on certain criteria in determining whether all or selected asset LCP should be conducted for LRP. 4.5 The success of any entity is dependent in part on its operational effectiveness. To be effective entities should shift their focus from risk avoidance to one of risk management. The required processes and associated cost to eliminate all risk is prohibitive and contrary to producing timely, high-quality, and competitive products and services. 4.6 While a variety of different strategies can mitigate or eliminate risk, the process for identifying risk includes: 4.6.1 Vulnerability of the asset, and 4.6.2 Consequence of a loss. 4.7 The process for managing the risk includes: 4.7.1 Reduction of risk, and 4.7.2 Prioritization of the risk management based on importance.