高顿小编为各位ACCA学员整理了科目重点知识点讲解，希望大家查漏补缺，对考试有所帮助。
       ACCA《公司战略与风险管理》知识点：公共服务
　　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