引用c++ FAQ，

[7.8] What's the difference between the keywords struct and class? The members and base classes of a struct are public by default, while in class, they default to private. Note: you should make your base classes explicitly public, private, or protected, rather than relying on the defaults. Struct and class are otherwise functionally equivalent. OK, enough of that squeaky clean techno talk. Emotionally, most developers make a strong distinction between a class and a struct. A struct simply feels like an open pile of bits with very little in the way of encapsulation or functionality. A class feels like a living and responsible member of society with intelligent services, a strong encapsulation barrier, and a well defined interface. Since that's the connotation most people already have, you should probably use the struct keyword if you have a class that has very few methods and has public data (such things do exist in well designed systems!), but otherwise you should probably use the class keyword.

引用c++ FAQ，

[7.8] What's the difference between the keywords struct and class? The members and base classes of a struct are public by default, while in class, they default to private. Note: you should make your base classes explicitly public, private, or protected, rather than relying on the defaults. Struct and class are otherwise functionally equivalent. OK, enough of that squeaky clean techno talk. Emotionally, most developers make a strong distinction between a class and a struct. A struct simply feels like an open pile of bits with very little in the way of encapsulation or functionality. A class feels like a living and responsible member of society with intelligent services, a strong encapsulation barrier, and a well defined interface. Since that's the connotation most people already have, you should probably use the struct keyword if you have a class that has very few methods and has public data (such things do exist in well designed systems!), but otherwise you should probably use the class keyword.

这里有一个很好的解释:http://carcino.gen.nz/tech/cpp/struct_vs_class.php

所以，再强调一次:在c++中，结构体与类是相同的，除了结构体的成员默认具有公共可见性，而类的成员默认具有私有可见性。

根据c++编程语言中的Stroustrup:

你使用哪种风格取决于环境和品味。对于所有数据都是公共的类，我通常更喜欢使用struct。我认为这样的类“不是很合适的类型，只是数据结构”。

在功能上，除了public / private没有区别

struct和class之间的主要区别是，在struct中只能声明不同数据类型的数据变量，而在class中可以声明数据变量和成员函数，因此可以通过函数操作数据变量。

-> another handy thing that i find in class vs struct is that while implementing files in a program if you want to make some operations of a struct again and again on every new set of operations you need to make a separate function and you need to pass object of struct after reading it from the file so as to make some operations on it . while in class if you make a function that does some operations on the data needed everytime..its easy you just have to read object from file and call the function..

但这取决于程序员认为哪种方式合适……对我来说，我更喜欢类，因为它支持oop，这就是它几乎在所有语言中实现的原因，它是所有编程的美妙特性;-)

是的，我忘记提到的最令人难忘的区别是类支持数据隐藏，也支持在内置数据类型上执行的操作，而struct不支持!

其他答案提到了private/public默认值(但请注意，struct是类是struct;它们不是两个不同的项目，只是同一项目的两种定义方式)。

值得注意的是(特别是因为请求者提到“非托管”c++，所以很可能正在使用msvc++)，在某些情况下，如果一个类用class声明，然后用struct定义(或者可能相反)，visualc++会抱怨，尽管标准说这是完全合法的。