管理经济学2：企业和公司.ppt

现代企业与现代企业制度有何不同？ 现代企业的组织结构有哪些形式？ U型结构和M型结构的利弊是什么？ 网络时代对企业组织结构有什么新的要求？ Sole Proprietorship Partnership Corporation A sole proprietorship also known as a sole trader, or simply proprietorship is a type of business entity which is owned and run by one individual and where there is no legal distinction between the owner and the business. All profits and all losses accrue to the owner (subject to taxation). All assets of the business are owned by the proprietor and all debts of the business are his debts and he must pay them from his personal resources. This means that the owner has unlimited liability. It is a sole proprietorship in the sense that the owner has no partners A partnership is a type of business entity in which partners (owners) share with each other the profits or losses of the business. Partnerships are often favored over corporations for taxation purposes, as the partnership structure does not generally incur a tax on profits before it is distributed to the partners (i.e. there is no dividend tax levied). general partnership (GP) : all partners are legally equal and are liable for the business’s debts limited partnership (LP): one or more people act as general partners and run the business. The remaining partners are called limited partners limited liability partnership (LLP): firms act like corporations, selling partner units on a recognized stock exchange all partners may have limited liability A corporation is a legal entity that is separate and distinct from its owners. Corporations enjoy most of the rights and responsibilities that an individual possesses; that is, a corporation has the right to enter into contracts, loan and borrow money, sue and be sued, hire employees, own assets and pay taxes. The most important aspect of a corporation is limited liability. That is, shareholders have the right to participate in the profits, through dividends and/or the appreciation of stock, but are not held personally liable for the companys debts.