Where Does the Public Sector End and the Private Sector Begin?

The boundary between the public and private sectors can be defined on the basis of ownership of institutional units. Nonmarket government-owned entities and corporations that are owned or controlled by government units belong to the public sector. "Economic ownership" is more important than majority ownership. Joint ventures, public-private partnerships, and social insurance funds (including for public employees) can be unambiguously allocated to the public or private sector on the basis of international public sector accounting standards. Boundary problems within the public sector are just as

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Year of publication:	2009
Authors:	Lienert, Ian
Publisher:	Washington : International Monetary Fund
Subject:	Öffentlicher Sektor \| Public sector \| Privatwirtschaft \| Private sector

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Extent:	Online-Ressource (32 p)
Series:	IMF Working Papers IMF working paper ; WP/09/122
Type of publication:	Book / Working Paper
Language:	English
Notes:	Description based upon print version of record Contents; I. Introduction; II. Conceptual Issues for Defining the Public and Private Sectors; A. Can the Public Sector Be Classified According to its Functions?; B. The Concept of Ownership; C. The Concept of Control; Tables; 1. Conceptual Splitting of Private and Public Sectors; Figures; 1. Establ ishing Control of Another Entity for Financial Reporting Purposes; D. Could the Boundary Be Defined by Law?; Boxes; 1. Whe n Does Government Control Exist?; III. A Framework for Defining More Precisely the Public Sector; 2. Senegal: Provisions of the 1990 Law Relating to Public Sector Enterprises A. Economic Sectors and Institutional UnitsB. The Public Sector: Public Corporations and General Government; Public Corporations; General Government; 2. The Public Sector; 3. Market Output and Economically Significant Prices; 4. Distinguishing Between a Public Corporation and General GovernmentError! Bookmark n ot defined.; IV. Specific Boundary Problems Related to the Public and Private Sectors; A. Joint Ventures Involving Private Companies and Public Entities; 5. Types of Joint Ventures between Public and Private Entities; B. Public Sector Leasing from the Private Sector 6. Operating Leases and Financial LeasesC. Public-Private Partnerships; 7. Public-Private Partnerships-What Are They?; 8. Risks in PPP Projects; 9. IPSASB Proposals for Accounting for PPPs; D. Social Insurance Schemes; V. The Boundary Between the Public Sector and General Government; A. Extrabudgetary Funds; 10. The European Union's 50 Percent Rule; B. Autonomous Government Agencies; 2. Different Types of Autonomous Public Bodies; VI. Conclusions; 11. New Zealand: Categories of Government Agencies; References Electronic reproduction; Available via World Wide Web
ISBN:	978-1-4518-7269-9 ; 978-1-4519-1698-0 ; 978-1-4518-7269-9
Source:	ECONIS - Online Catalogue of the ZBW

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