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ACCA考試公司法和商法F4重點(diǎn)內(nèi)容14

考試網(wǎng)  [ 2016年3月11日 ] 【

  1.4 Classifying organisation by ownership/control

  Public sector organisations

  The public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organisations.

  Illustration 3 – The nature of organisations

  The composition of the public sector varies by country, but in most countries the public sector includes such services as:

  § police

  § military

  § public roads

  § public transit

  § primary education and

  § healthcare for the poor.

  Private sector organisations

  The private sector, comprising non-government organisations, is that part of a nation’s economy that is not controlled by the government.

  Illustration 4 – The nature of organisations來自m.owmt.cn

  This sector thus includes:

  § businesses

  § charities and

  § clubs.

  Within these will be profit-seeking and not-for-profit organisations.

  Co-operatives

  A co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.

  (The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995).

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