课件：上海财大ACCAF讲义.ppt

2.4 The public sector The public sector comprises all organisations owned and run by the government and local government. 2.4.1 Key characteristics of the public sector (a) Accountability, ultimately, to Parliament. (b) Funding Raising taxes Making charges Borrowing (c) Demand for services: limitless (d) Limited resources 2.4.2 Advantages (a) Fairness (b) Filling the gaps left by the private sector (c) Public interest (d) Economies of scale (e) Cheaper finance (f) Efficiency 2.4.3 Disadvantages (a) Accountability Inefficiency may be ignored (b) Interference Politicians may not be familiar with the operation of a business and yet political pressures and indecision may influence adversely the decision making process. (c) Cost The public will demand as perfect a service as possible but will not wish to bear the cost involved. 2.5 Non-governmental organisations A non-governmental organisation (NGO) is an independent voluntary association of people acting together for some common purpose (other than achieving government office or making money). Aimed at promoting social, political or environmental change. THANK YOU SUCCESS * * 可编辑 Some organisational features of NGOs Staffing by volunteers as well as full time employees Finance from grants or contracts Skills in advertising and media relations Some kind of national ‘headquarters’ Planning and budgeting expertise 2.6 Co-operative societies and mutual associations Co-operatives are businesses owned by their workers or customers, who share the profits. Open membership Democratic control (one member, one vote) Distribution of the surplus in proportion to purchases Promotion of education Mutual associations are similar to co-operative societies in that they are ‘owned’ by their members rather than by outside investors. Questions A limited company has a separate legal identity from its owners. True or false. A True B False Answer: A Which of the following provides an example of a ‘boundary’ separating an organisation from