正解:B
A guiding principle is a recommendation that provides universal and enduring guidance to an organization, which applies in all circumstances, regardless of changes in its goals, strategies, type of work, or management structure.
https://www.bmc.com/blogs/itil-guiding-principles/#:~:text=A%20guiding%20principle%20is%20a,of%
20work%2C%20or%20management%20structure.