企业组织形式.ppt

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1、Chapter3ORGANIZINGANDFINANCINGANEWVENTUREENTREPRENEURIALFINANCE1Chapter3:LearningObjectivesDescribetheproprietorship,partnership,&corporateformsofbusinessIdentifyalimitedliabilitycompany(LLC)Describethebenefits,risks,&basictaxaspectsofvariousorganizationalformsDiscusstheuseofpat

2、ents&tradesecretstoprotectintellectualproperty2Chapter3:LearningObjectives(continued)Discusstheuseoftrademarks©rightstoprotectintellectualpropertyDescribehowconfidentialdisclosureagreements&employmentcontractsareusedtoprotectintellectualpropertyrightsExplainhowfinancingisobt

3、ainedviafinancialbootstrapping&throughbusinessangels3FormsofBusinessOrganization企业组织形式Proprietorships（独资企业）Partnerships（合资企业）GeneralLimitedCorporations（股份公司）CcorporationsS(orSubchapterS)corporationsLimitedLiabilityCompanies(LLCs)（有限责任公司）4Proprietorships独资企业Proprietorship:独资企业定义b

4、usinessventureownedbyanindividualwhoispersonallyliablefortheventure’sliabilitiesUnlimitedliability:personalobligationtopayaventure’sliabilitiesnotcoveredbytheventure’sassets5Partnerships合伙（资）企业Partnership:合伙（资）企业定义businessventureownedbytwoormoreindividualswhoarejointlyandpersona

5、llyliablefortheventure’sliabilitiesJointLiability:legalactiontreatsallpartnersequallyasagroup6Partnerships(continued)合伙（资）企业JointandSeveralLiability:allowssubsetsofpartnerstobetheobjectoflegalactionrelatedtothepartnershipLimitedPartnership:limitslimitedpartnerliabilitiesinapartn

6、ershiptotheamountoftheirequitycapitalcontributiontothepartnership7Corporations股份制公司Corporation:股份制公司定义alegalentitythatseparatespersonalassetsoftheowners(shareholders)fromthefirm’sassetsLimitedLiability:creditorscanseizethecorporation’sassetsbuthavenorecourseagainsttheshareholder

7、s’personalassetsCorporateCharter:股份制公司章程legaldocumentthatestablishesthecorporationSCorporation:小股份制公司provideslimitedliabilityforshareholderspluscorporateincomeistaxedlikepersonalincometotheshareholders8LimitedLiabilityCompanies(LLCs)有限责任制公司LimitedLiabilityCompany(LLC):有限责任制公司定义a

8、businessorganizationownedby“members”(shareholde