1.1 本指南旨在供与美国政府签订合同的实体使用。 1.2 本指南适用于2017年1月生效的FAR政府财产第52.245-1条的现行版本。在应用本指南时，具有较早或随后日期的要求/合同的实体应解决任何合同差异。 1.3 本标准并非旨在解决与其使用相关的所有安全问题（如有）。本标准的用户有责任在使用前制定适当的安全、健康和环境实践，并确定监管限制的适用性。 1.4 本国际标准是根据世界贸易组织技术性贸易壁垒（TBT）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》中确立的国际公认标准化原则制定的。 ====意义和用途====== 4.1 本指南旨在为承包商政府资产管理系统的最低有效内部评估提供基础。承包商可根据其既定程序和操作环境纳入本指南的全部或部分内容。 自我评估应用于识别与风险增加相关的缺陷，并作为独立于政府审计、审查或评估并通常在政府审计、审查或评估之前纠正这些缺陷的方法。它还应用于帮助确定资产管理资源的有效分配；并作为促进资产管理实践持续改进的方法。自我评估本身可能不够独立，无法满足外部或政府审查、评估或审计要求。 4.2 在可能的情况下，承包商自我评估（CSA）计划应提供与政府或其他外部审计师执行的资产管理系统分析类似的客观性。当有足够的资源可用时，执行评估的人员不应与执行测试功能的人员相同。承包商的正式书面程序应确定负责执行自我评估的职能职位，并解决用于保持独立性和防止利益冲突的管理控制措施，无论何时履行财产职能的个人也参与CSA活动。 4.3 仅CSA的结果并不能确定承包商政府资产管理系统的充分性或不足性，但应确定承包商商业实践所带来的风险水平。根据合同要求和承包商程序，应将CSA的结果提供给外部审计师或审查人员，以供其潜在的审计或报告中包含。

1.1 This guide is intended to be used by entities engaged in contracts with the Government of the United States of America. 1.2 This guide applies to the current version of the FAR Government Property clause 52.245-1 dated January 2017. Entities with earlier or subsequently dated requirements/contracts should address any contractual difference when applying this guide. 1.3 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use. 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 The intent of this guide is to provide a foundation for the minimum effective internal assessment of a contractor’s government asset management system. A contractor may incorporate all or part of this guide in accordance with its established procedures and operating environment. Self-assessment should be used to identify deficiencies, related increases to risk, and to serve as a method for obtaining correction to those deficiencies, independent of, and often in advance of, a government audit, review or assessment. It should also be used to assist in determining the effective assignment of asset management resources; and to serve as a method for promoting continuous improvement in asset management practices. Self-assessments, in and of themselves may not be sufficiently independent to address external or government review, assessment, or audit requirements. 4.2 To the extent possible, a Contractor Self-Assessment (CSA) program should provide a level of objectivity like that of an asset management system analysis performed by a government or other external auditor. Individuals who perform assessments should not be the same individuals who perform the functions being tested when enough resources are available. The contractor’s official written procedures should identify functional positions responsible for performing the self-assessment and address management controls used to maintain independence and prevent conflicts of interest whenever individuals who perform property functions also participate in CSA activities. 4.3 The results of the CSA alone do not determine adequacy or inadequacy of the contractor’s government asset management system but should identify the level of risk presented by the contractor’s business practices. The results of the CSA should be made available to external auditors or reviewers for potential inclusion in their audits or reports in accordance with contractual requirements and the contractor’s procedures.