企业组织形式 英文.ppt

Chapter 3 ORGANIZING AND FINANCING A NEW VENTURE Chapter 3: Learning Objectives Describe the proprietorship, partnership, corporate forms of business Identify a limited liability company (LLC) Describe the benefits, risks, basic tax aspects of various organizational forms Discuss the use of patents trade secrets to protect intellectual property Chapter 3: Learning Objectives (continued) Discuss the use of trademarks copyrights to protect intellectual property Describe how confidential disclosure agreements employment contracts are used to protect intellectual property rights Explain how financing is obtained via financial bootstrapping through business angels Forms of Business Organization企业组织形式 Proprietorships （独资企业） Partnerships（合资企业） General Limited Corporations （股份公司） C corporations S (or Subchapter S) corporations Limited Liability Companies (LLCs) （有限责任公司） Proprietorships 独资企业 Proprietorship:独资企业定义 business venture owned by an individual who is personally liable for the venture’s liabilities Unlimited liability: personal obligation to pay a venture’s liabilities not covered by the venture’s assets Partnerships 合伙（资）企业 Partnership:合伙（资）企业定义 business venture owned by two or more individuals who are jointly and personally liable for the venture’s liabilities Joint Liability: legal action treats all partners equally as a group Partnerships (continued)合伙（资）企业 Joint and Several Liability: allows subsets of partners to be the object of legal action related to the partnership Limited Partnership: limits limited partner liabilities in a partnership to the amount of their equity capital contribution to the partnership Corporations股份制公司 Corporation:股份制公司定义 a legal entity that separates personal assets of the owners (shareholders) from the firm’s assets Limited Liability: creditors can seize the corporation’s assets but have no recourse against the shareholders’ personal assets Corporate Charter:股份制公司章程 legal document that establishes the corporat