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BT三大易混淆概念总结
发表时间：2020-12-11 15:32
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1. Public Sector &Private Sector
Ø Public sector is the organization owned or run by the government or government agencies.
Ø Public sector 多为政府或者政府机构所拥有的，private sector 私人组织或个人所拥有的，多为commercial 商业目的而建立
2. Geographic departmentation & Divisionalisation
Ø 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.
按区域划分，更易集权
Ø 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.
事业部制企业，各个SBU 拥有自己的收入和负债，自负盈亏，更多体现分权
3. Internal control and internal check
Ø 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.
内部控制是指管理层为提高既定客观性和目标实现的可能性而采取的任何行动。管理层计划、组织和指导充分行动的实施，以合理保证目标和目标的实现
Ø 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.
内部检查：内部检查定义为对日常交易的检查，其中一人的工作被独立证明或与另一人的工作互补，其目的是防止或早期发现错误和欺诈
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