1.1 这一做法包括制定一套指导原则，一旦采用，将得到最高管理层的认可，并应用于物业管理实践。这些原则将阐明房地产（也称为“资产”）管理社区的目标和意图，强调简化程序，提倡少而不是多，判断而不是“按书”决策，并鼓励采用“最佳做法” 1.2 这些指导原则的接受为改进内部控制和治理提供了很大的潜力。它在物业管理社区内促进了解决问题的心态和文化，鼓励使用创新和成本- 有效的实践，在政府和行业实践之间创造更大的共性，并提高组织应对不断变化的需求和业务条件的能力。 1.3 这种做法采用了这样一种概念，即以符合一套标准和准则的方式运作的潜在好处超过了对失去可预测性、一致性和一致性的担忧。 1.4 本实践提供了可用于各种类型财产（包括有形、无形、个人和不动产）的财产管理标准和指南。 1.5 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。 1.6 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 这些原则和预期结果的目的是为以下方面的有效和高效系统提供要求和指导:( 1. )收购财产( 2. )可用财产的利用，以及( 3. )财产的处置。（40美国法典§101） 4.2 从整体上看，资产管理实践应力求有效和高效，达到收益超过运营成本的程度。 4.3 本实践中的要求和指导应用于制定物业管理计划，从战略上解决组织目标，包括:范围、管理体系、管理结构、流程、协调、内部控制、执行、风险、责任和资源，以共同实现资产的最佳价值。 4.4 这种做法的目的是促进资产管理活动的正确规模和范围，以适当管理组织资产。 4.5 通过持续的自我评估和流程改进，建立学习和创新文化。 4.6 制定政策、制度和流程，及时预防、发现和纠正内部控制中可能导致浪费、欺诈滥用、管理不善和腐败的运营缺陷和不足。

1.1 This practice covers the creation of a set of guiding principles that, when adopted, is endorsed by top management to be applied to the practice of property management. These principles will enunciate the objectives and intent of the property (also known as “asset”) management community, stress simplified procedures, promote less rather than more, judgment rather than “by-the-book” decisions, and encourage the adoption of “best practices.” 1.2 The acceptance of these guiding principles provides the high potential of improved internal controls and governance. It promotes a problem-solving mentality and culture within the property management community, encourages the use of innovative and cost-effective practices, creates greater commonality between government and industry practices, and increases the ability of organizations to respond to changing needs and business conditions. 1.3 This practice adopts the concept that the potential benefits of operating in a manner consistent with a set of standards and guidelines outweigh concerns about the loss of predictability, uniformity, and consistency. 1.4 This practice provides property management standards and guidance that may be used for various types of property including tangible, intangible, personal, and real. 1.5 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. 1.6 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 these principles and desired outcomes is to provide requirements and guidance for an effective and efficient system for ( 1 ) the acquisition of property, ( 2 ) the utilization of available property, and ( 3 ) the disposal of property. (40 U.S. Code § 101) 4.2 Asset management practices shall seek, when viewed in totality, to be effective and efficient, to the point at which benefits exceed the costs of operation. 4.3 The requirements and guidance in this practice shall be used to establish property management plans that strategically address organizational objectives including: scope, management system, management structure, process flows, alignment, internal controls, enforcement, risks, accountability, and resources to collectively realize optimal value from assets. 4.4 The intent of this practice is to promote the right sizing and scope of the asset management activity to appropriately manage organizational assets. 4.5 To establish a learning and innovative culture with continuous self-assessments and process improvements. 4.6 To establish policies, systems, and processes to timely prevent, detect, and correct operational weaknesses and deficiencies in internal controls that may result in waste, fraud abuse, mismanagement, and corruption.