1.Public Sector &Private Sector

• Public sector is the organization owned or run by the government or government agencies.
• Public sector 多為政府或者政府機構(gòu)所擁有的，private sector 私人組織或個人所擁有的，多為commercial 商業(yè)目的而建立

2.Geographic departmentation & Divisionalisation

• Geographic departmentation ：Where the organization is structured according to geographic area,some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.

按區(qū)域劃分，更易集權(quán)

• Divisionalisation ： It is the division of a business into autonomous regions of product business, each with its own revenues, expenditure and capital asset purchase programs, and therefore each with its own profit and loss responsibility.

事業(yè)部制企業(yè)，各個SBU 擁有自己的收入和負債，自負盈虧，更多體現(xiàn)分權(quán)

3.Internal control and internal check

• Internal control ：An internal control is any action taken by management to enhance the likelihood that established objectivity and goals will be achieved. Management plans, organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved.

內(nèi)部控制是指管理層為提高既定客觀性和目標實現(xiàn)的可能性而采取的任何行動。管理層計劃、組織和指導(dǎo)充分行動的實施，以合理保證目標和目標的實現(xiàn)

• internal check ：An internal check is defined as the checks on the day-to-day transactions whereby the work of one person is proved independently or is complementary to the work of another, the object being the prevention or early detection of errors and fraud.

內(nèi)部檢查：內(nèi)部檢查定義為對日常交易的檢查，其中一人的工作被獨立證明或與另一人的工作互補，其目的是防止或早期發(fā)現(xiàn)錯誤和欺詐

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