chapter1企业组织形式

1Chapter1FormsofBusinessOwnershipIntroductiontoBusinessEnglish2Thischapteriseasytoread.Pleasefollowtheinstructionstoreadthetext.本章重点：1.各种企业产权形式的定义2.各种产权形式的优劣势3.股份公司与有限公司的区别3Pleasefindthedefinitionsofthefollowingtermsinyourtextbook.SoleProprietorshipsPartnershipsCorporationsLimitedLiabilitycompaniesJointVentureMergers&AcquisitionsFranchises4SoleProprietorship个人企业Anorganizationthatisowned,andusuallymanaged,byonepersoniscalledaSoleProprietorship.个人企业即独资经营企业，是由一名出资者单独出资并从事经营管理的企业。Owner=Business5Storeorsupermarket?OnecanofCocaColaissoldat￥3.00intheconvenientstoreoncampus,whilethesameproductissoldat￥2.50inthesupermarketinthedowntown3kilometersaway.Whydosomepeoplepreferpatronizingthestoreratherthanthesupermarket?6SoleProprietorshipAdvantages:CanmakedecisionsquicklyKeepsalltherewardsEasytosetupPrivacyofbusinessaffairsDisadvantages:Limitedsourcesoffinance(e.g.ownfunds)Unlimitedliability,i.e.canlosepersonalassetsOftenhaslimitedmanagerialskillsNoonetoshareworkloadandideaswith7PartnershipsApartnershipisalegalrelationshipbetweenatleasttwopersonscarryingonaprofit-motivatedbusiness.合伙企业是由两人以上组成，在合伙人之间订立合伙协议，共同出资、合伙经营、共享收益、共担风险，并对合伙企业债务承担无限连带责任的营利性组织。8TypesofpartnershipsGeneralpartnership（普通合伙）Abusinesswithatleastonegeneralpartnerwhohasunlimitedliabilityforthedebtsofthebusiness.Limitedpartnership（有限合伙）Anarrangementwhereapersoncancontributetoabusinesswithoutbeinginvolvedintheaffairsofthepartnership.What’sthedifferencebetweenthegeneralpartnersandthelimitedpartners?(P4)9Whatarethethreekeyelementsofpartnership?CommonownershipSharedprofitsandlossesTherighttoparticipateinmanagingtheoperationsofthebusiness10ReadthesampleofpartnershipagreementandfinishthetaskonP16.11partnershipAdvantagesShareresources/ideasCancoverforeachother.e.g.duringholidaysMoresourcesoffinancethansoletraderPartnerscanspecialize,e.g.onemayspecializeincompanylaw,anothermayfocusoncriminallawDisadvantagesUsuallyunlimitedliabilityLimitedsourcesoffinanceProfitsmustbesharedbetweenpartnersSlowerdecisionmakingthansoletrader12Corporations公司Thecorporationisalegalentity（法人实体）,allowedbylegislation,whichpermitsagroupofpeople,asshareholders(for-profitcompanies)ormembers(non-profitcompanies),tocreateanorganization,whichcanthenfocusonpursuingsetobjectives,andempowered（授权与）withlegalrightswhichareusuallyonlyreservedforindividuals,suchastosueandbesued,ownproperty,hireemployeesorloanandborrowmoney.公司是依公司法的规定设立的法人组织，具有独立的法人资格，有权以自己的名义拥有财产、享有权利和承担义务。13For-profitandnon-profitcorporationCorporationsFor-profitCorporations（营利性公司）Non-profitCorporations（非营利性公司）Shareholders（股东）Members（会员）14FortuneGlobal5002013:Reference:LimitedliabilitySkilledmanagementteamTransferofownershipGreatercapitalbaseStabilityDisadvantages:MultipletaxationDifficultyandexpenseofstartingGovernmentinvolvementLackofsecrecyLackofpersonalinterestCreditlimitations16Discussion:whattypesofcorporationsarethefollowingcompanies?BeijingMunicipalEngineeringCompany:MicrosoftCorporationinChina：Vanke（万科）：Huawei:SinaintheU.S.A:OneFoundation:SinopecGroup:ParksonRetailGroupLimitedinHongKong:Gree:State-owned，municipal，domesticOpen,foreignPrivate，open，domesticPrivate,closed,domesticPrivate,open,alienPrivate,domestic,non-profitState-owned,open,domesticOpen,Foreign,State-owned,domestic,open17LimitedLiabilityCompanies(LLC)有限责任公司ALimitedliabilityCompanyisatypeofbusinessownershipcombiningseveralfeaturesofcorporationandpartnershipstructures.有限责任公司是新型的企业组织，它集合了公司的一些特征和合伙企业的组织结构，股东以其出资额为限对公司承担责任，公司以其全部资产对公司的债务承担责任。18LLCvs.Co.Ltd：有限责任公司由两个以上五十个以下股东共同出资设立；股份有限公司由五人以上为发起人，股东无人数限制，全部资本分为等额股份。关键词对比：两个以上五十个以下/五人以上无人数限制。发生债务清偿问题时，有限责任公司每个股东以其所认缴的出资额对公司承担有限责任；股份有限公司每个股东以其认购的股份为限对公司承担责任。19Moredetails:在成为上市公司问题上，有限公司不能直接成为上市公司，必须先改制成为股份公司后，方能申请上市。而股份公司无须改制，即可依法申请上市。所以，在证券交易所挂牌交易的上市公司，都是股份有限公司。在出资或股份的转让上，有限公司股东转让其出资需要获得全体股东过半数的同意，而股份公司股东可以依法转让其股份，但必须在依法设立的证券交易场所进行交易。2021Revision：个人独资企业、合伙企业、公司制企业对比Numberofowners&easeofstartup企业所有者数量，组建难易度Investorliability投资者的偿债责任Equitycapitalsources股权资本来源Firmlifeandliquidityofownership企业的生命周期与所有权的流动性Taxation企业所得税22RevisionandComparison:23Ajointventureisthepoolingofresourcesandexpertisebytwoormorebusinesses,typicallyfromdifferentareasorcountriestoachieveaparticulargoal.Therisksandrewardsoftheenterprisearealsoshared.合资企业是只有两个或两个以上属于不同国家（或地区）的公司、企业或其他经济组织以合资方式组成的经济实体。JointVenture合资企业eg:GuangzhouHonda,GuangzhouProcterandGamble,ChanganFordMazdaAutomobileCo.,Ltd,etc.24AdvantagesAccesstonewmarketsanddistributionnetworksIncreasedcapacityThesharingofriskswithapartnerAccesstospecializedstaffandtechnology25DisadvantagesUnclearobjectivesandnotenoughcommunicationAnimbalanceinlevelsofexpertise,investmentorassetsbythedifferentpartnersDifferentculturesandmanagementstylesresultinpoorintegrationandco-operationbetweenthepartnersNotsufficientleadershipandsupportintheearlystages.26请判断以下企业是什么产权形式：TCLLenovoHuaweiDachengLawOfficesShanghaiGeneralMotorsCo.,Ltd.GuangzhouHondaAStoreinfrontoftheschoolgateLolitasanita