高頓小編為各位ACCA學員整理了科目重點知識點講解，希望大家查漏補缺，對考試有所幫助。
       ACCA《公司戰(zhàn)略與風險管理》知識點：公共服務
　　Public Service
　　No shareholders，and governed by a board of directors，Trustees or governors，publically elected officials or Directly by a government minister
　　Ultimately accountable to the public directly or indirectly
　　Details of financial statement reporting is less
　　Setup compliant system for public