以下是高顿网校为大家整理的：F1会计师与企业汇总*9章，希望对考生们有所帮助。
 
　　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.
　
　　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.
　
　　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).
 
　　Co-operatives are thus businesses with the following characteristics:
　　They are owned and democratically controlled by their members – the people who buy their goods or use their services. They are not owned by investors.
　　Co-operatives are organised solely to meet the needs of the member-owners, not to accumulate capital for investors.
　
　　For example, a retail co-operative could comprise a group of people who join together to increase their buying power to qualify for discounts from retailers when purchasing food.
 
　　高顿网校小编寄语：九十九次的理论不如一次的行动来得实际。

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