ISO/TR 16476:2016调查、讨论并进一步规定了BIPM、OIML、ILAC和ISO《计量溯源性联合声明》中规定的建立测量结果溯源性的一般原则，尤其是分配给（认证）标准物质的值。该文件涵盖以下主题: a） 对分配给（C）RM属性的值的可追溯性的现有原则和要求进行研究，特别是针对2007版VIM（也作为JCGM 200:2008[2]和ISO/IEC指南99:2007[21]出版）给出的计量可追溯性的当前定义； b） 开发一种合理的、广泛适用的方法，以理解分配给（C）RM财产的价值的可追溯性； c） 关于如何在（c）RM随附的证书和其他文件上建立、演示和报告可追溯性的建议。 对于本主题的其他指导文件之前未涉及的测量程序，所开发的方法是一个例子。

ISO/TR 16476:2016 investigates, discusses, and specifies further, the general principles of establishing traceability of measurement results laid down in the Joint BIPM, OIML, ILAC and ISO Declaration on Metrological Traceability ^[1], in particular for values assigned to (certified) reference materials. The document covers the following topics: a) a study into existing principles for, and requirements to, the traceability of the value assigned to the property of a (C)RM, with a specific view to the current definition of metrological traceability given by the 2007 edition of the VIM (published also as JCGM 200:2008[2] and ISO/IEC Guide 99:2007[21]); b) the development of a sensible, widely applicable approach to the understanding of the traceability of a value assigned to (C)RM property; c) recommendations on how traceability should be established, demonstrated, and reported on certificates and other documents accompanying (C)RM. The developed approach is exemplified for measurement procedures not covered earlier by other guidance documents on the topic.