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2011-3-9华夏考资权威司考网站！1LessonTwelveCorporationLaw2011-3-9华夏考资权威司考网站！2BackgroundModelBusinessCorporationAct–标准商务公司条例（1984年）TheModelBusinessCorporationAct(MBCA)isamodelactoriginallydevelopedbytheAmericanBarAssociation(ABA)inthe1980'stoencourageuniformitywithinthecorporationlawsofeachUSstate.TheMBCAisnotalaw,butisonlyaguideforstategovernments.2011-3-9华夏考资权威司考网站！3PublicCorporation,privateCorporationCorporationsole,CorporationaggregateParentCorporation,subsidiaryCorporation,brotherCorporationProfitCorporation,NonprofitCorporationPubliclyholdCorporation,CloselyHeldCorporationJointVentureCorporation,ShellCorporation公司的分类2011-3-9华夏考资权威司考网站！4Part1:IntroductionThreemainbusinessorganization:Individualproprietorships个体业主Partnerships合伙Corporations公司2011-3-9华夏考资权威司考网站！5ThereisnosinglecodeorstatutethatgovernstheU.S.lawofbusinessenterprises.美国没有单一法典或法规规制商务企业法。Thecorporationlawsofeachstatesaresimilarbutnotidentical.各州的公司法相似但不相同。2011-3-9华夏考资权威司考网站！6AlistingoflawClosecorporationlaws–内部持股公司法AuthorizecorporationtodesignatethemselvesasclosecorporationsSuchcorporationsarerequiredtorestrictthenumberandtheidentityoftheirshareholders要限定其股东的人数和身份。2011-3-9华夏考资权威司考网站！7Closecorporationacorporationwhichispermittedbystatelawtooperatemoreinformallythanmostcorporations(allowingdecisionswithoutmeetingsoftheboardofdirectors)andhasonlyalimitednumberofshareholders.–华夏考资权威司考网站！8PartnershipsUniformPartnershipActof1916–统一合伙条例RevisedUniformLimitedPartnershipActof1976–统一有限合伙修订条例2011-3-9华夏考资权威司考网站！9CorporationCodesNouniformlawIndividualstate’sbusinesscorporationactsSuchactsprovidetheprocedureforformationanddecision–规定公司形成和决策的程序ModelBusinessCorporationActsof1984–标准商务公司条例Isfollowedbyonlyhalfofthestates–只有一半的州采纳2011-3-9华夏考资权威司考网站！10Anenterprisedoesnothavetoincorporateunderthecorporationscodeofthestateinwhichitoperates.企业不一定按其从事经营的州的法律组建。incorporateoperate2011-3-9华夏考资权威司考网站！11Theinternallawofthecorporationisgovernedbythestatutesandcaselawofthestateofincorporation.公司内部法由组建州的制定法和成文法管制；InternalmattersofthecorporationaregovernedbyitsownArticlesofIncorporationandBylaws.公司内部事务由其组织章程和内部规章管制。2011-3-9华夏考资权威司考网站！12FederalSecuritiesActsTheSecuritiesActof1933TheSecuritiesExchangeActof1934VariousregulationsissuedbytheSecuritiesandExchangeCommission2011-3-9华夏考资权威司考网站！13The1933SecuritiesActregulatestheissuanceofnewsecuritiestoraisecapitalfortheissuingenterprise1933年证券法管制的发行证券的企业为取得资本而发行新证券。The1934SecuritiesExchangeActregulatesthemechanismsbywhichinvestorsbuyandsellexistingsecurities.1934年证券交易法管制的是投资者买卖上市证券的机制。2011-3-9华夏考资权威司考网站！14BlueSkyLawsStatesecuritieslaws–astatelawsettingthestandardsforthepurchaseandsellofsecurities,sotoprotectinvestorsfromfraudulentpractices.ThefederalsecuritieslawspreempttheStateBlueSkyLaws联邦证券法优先于州蓝天法。2011-3-9华夏考资权威司考网站！15FederalAntitrustLaws联邦反托拉斯法AntitrustLawsregulatemarketbehaviorandtoencouragecompetitionthroughthepreventionofmonopolizationandthelimitationofrestraintoftrade.调节市场行为鼓励竞争防止垄断制止贸易限制2011-3-9华夏考资权威司考网站！16Part2:FormsofbusinessA.Proprietorships个体业主Setupabusinessalonebyobtainingalicensetodobusinessfromthecountyinwhichheintendstosetupthebusiness.在打算经营的县领取营业执照，单独开业。2011-3-9华夏考资权威司考网站！17Proprietorshiparenotseparatelegalentities个体业主不是独立的法律实体。smallretailshopsserviceenterprisesThemostcommonformofenterprise2011-3-9华夏考资权威司考网站！18B.PartnershipsAbusinessenterpriseenteredintoforprofitwhichisownedbymorethanoneperson,eachofwhomisapartner.Apartnershipmaybecreatedbyaformalwrittenagreement,butmaybebasedonanoralagreementorjustahandshake.Eachpartnerinvestsacertainamount(money,assetsand/oreffort)whichestablishesanagreed-uponpercentageofownership,isresponsibleforallthedebtsandcontractsofthepartnership.–华夏考资权威司考网站！19separatelegalentities–独立的法律实体Anon-U.S.corporationorindividualcanformapartnershipwithanindividual,acorporationoranotherpartnershipdoingbusinessintheUnitedStates.外国公司或个人可以与个人、公司或其他合伙企业一起建立合伙企业，在美国经营。2011-3-9华夏考资权威司考网站！20Awrittenpartnershipagreement书面合伙协议NorequirementNormally,shouldbeenteredinto2011-3-9华夏考资权威司考网站！21TheUniformPartnershipActnopartnershipagreement——therelationshipbetweenthepartiesisdeterminedbythetermsoftheUniformPartnershipAct.在没有合伙协议的情况下，由统一合伙条例(UPA)确定合伙人之间的关系。TheUPAsetouttherulesfordeterminingwhetherornotapartnershipexists.由UPA明确是否存在合伙的规则。2011-3-9华夏考资权威司考网站！22ForexampleThereceiptbyapersonofashareofprofitsofabusinessisaprimafacieevidencethattherecipientoftheprofitsisapartnerinthebusiness.一个人分享企业利润，就是一个表明证据，证明利润的受益人是该企业的合伙人。2011-3-9华夏考资权威司考网站！23TwotypesofpartnershipsGeneralpartnerships一般合伙Limitedpartnerships有限合伙2011-3-9华夏考资权威司考网站！241.GeneralpartnershipsTwoormoreindividualssetupabusinessenterprisetogetherasco-ownersoftheenterpriseanddonotorganizeasacorporation两个或两