企业组织形式复习进程.ppt

《企业组织形式复习进程.ppt》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、企业组织形式Chapter3:LearningObjectives(continued)Discusstheuseoftrademarks©rightstoprotectintellectualpropertyDescribehowconfidentialdisclosureagreements&employmentcontractsareusedtoprotectintellectualpropertyrightsExplainhowfinancingisobtainedviafinancialbootstrapping&throug

2、hbusinessangels2FormsofBusinessOrganization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）3Proprietorships独资企业Proprietorship:独资企业定义businessventureownedbyanindividual

3、whoispersonallyliablefortheventure’sliabilitiesUnlimitedliability:personalobligationtopayaventure’sliabilitiesnotcoveredbytheventure’sassets4Partnerships合伙（资）企业Partnership:合伙（资）企业定义businessventureownedbytwoormoreindividualswhoarejointlyandpersonallyliablefortheventure’sliabi

4、litiesJointLiability:legalactiontreatsallpartnersequallyasagroup5Partnerships(continued)合伙（资）企业JointandSeveralLiability:allowssubsetsofpartnerstobetheobjectoflegalactionrelatedtothepartnershipLimitedPartnership:limitslimitedpartnerliabilitiesinapartnershiptotheamountoftheire

5、quitycapitalcontributiontothepartnership6Corporations股份制公司Corporation:股份制公司定义alegalentitythatseparatespersonalassetsoftheowners(shareholders)fromthefirm’sassetsLimitedLiability:creditorscanseizethecorporation’sassetsbuthavenorecourseagainsttheshareholders’personalassetsCorpo

6、rateCharter:股份制公司章程legaldocumentthatestablishesthecorporationSCorporation:小股份制公司provideslimitedliabilityforshareholderspluscorporateincomeistaxedlikepersonalincometotheshareholders7LimitedLiabilityCompanies(LLCs)有限责任制公司LimitedLiabilityCompany(LLC):有限责任制公司定义abusinessorganizat

7、ionownedby“members”(shareholders)withlimitedliabilityMajorIncentiveforOrganizingasanLLCearningscanbetaxedatthepersonalincometaxratesofthemembers8BasesforComparingVariousBusinessOrganizationalForms各类企业组织形式比较基数NumberofOwners&EaseofStartup（企业所有者数量及是否容易组建）InvestorLiability（投资者的偿

8、债责任）EquityCapitalSources（股权资本来源）FirmLife&LiquidityofOwnership（企业的生命周期与所有权的流