以下是高顿网校为大家整理的：F1会计师与企业汇总第二章，希望对考生们有所帮助。
 
　　1.2 Further aspects of organisational structure
　　Ownership and management of larger organisations are often separated. One of the main reasons for this is that the managers do not have access to sufficient funds and therefore they rely on banks and the market (the owners) to provide the investment.
　　In order to ensure that managers are managing the business in the best interests of the owners, many safeguards/controls etc are put in place, which will lead to for example formal organisational structures being set up for an organisation.
　　The divorce of ownership and management (control) is dealt with in more detail in chapter 16.
 
　　高顿网校寄语：下定决心一定要，才是成功的关键。

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