商学导论 第2章
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商学导论
利润分配与亏损负担合伙企业法对劳务出资的合伙人的利润分配与亏损负担没有规定平摊风险—德国民法典772条按最低分担比例进行—法国民法第1853条负盈不负亏—台湾省商法二、公司的资本（一）公司的资本制度资本三原则：公司在成立时，必须确定相当数量的资本并且连续保持该数量资本的三个基本原则1.资本确定原则法定资本制：大陆法系，日本授权资本制：英美法系，授权与发行资本折衷资本制：德国、法国2.资本维持原则公司设立时,非货币资本要全部缴清公司正常经营时,通过固定资产的折旧制度来弥补公司的资本价值转移政府限制公司不恰当地处理资本实施公积金制度和股息分配制度3.资本不变原则（二）公司资本的出资方式现金、劳务、实物、有价证券、无形资产一、什么是公司章程规定公司的性质、地位、组织机构、权利能力、行为能力、责任能力以及公司对外关系的规范性文件，是公司的根本性大法。
公司章程含义：英美法系国家：美国：公司章程和公司细则；英国：公司大纲和公司细则。
公司章程或公司大纲是规范公司对外事务的；公司细则是规范公司对内事务的。
大陆法系国家：一个统一文件。
日本和德国规定公司章程必须经过公证。
绝对记载事项与相对记载事项：二、公司章程的作用设立公司的构件：资本、章程与发起人公司章程是公司设立的主要条件和重要文件公司章程是确立公司权利和义务关系的基本法律文件公司章程是确定公司经营管理人员的职责和权限范围法律文件三、公司章程的基本内容有限责任公司：(一)公司名称和住所；(二)公司经营范围；(三)公司注册资本；(四)股东的姓名或者名称；(五)股东的出资方式、出资额和出资时间；(六)公司的机构及其产生办法、职权、议事规则；(七)公司法定代表人；(八)股东会会议认为需要规定的其他事项。
股份有限公司：(一)公司名称和住所；(二)公司经营范围；(三)公司设立方式；(四)公司股份总数、每股金额和注册资本；(五)发起人的姓名或者名称、认购的股份数、出资方式和出资时间；(六)董事会的组成、职权和议事规则；(七)公司法定代表人；(八)监事会的组成、职权和议事规则；(九)公司利润分配办法；(十)公司的解散事由与清算办法；(十一)公司的通知和公告办法；(十二)股东大会会议认为需要规定的其他事项。
大学商学导论
cient (relatively low-cost) and high quality production process for producing specific products and services.
determining the proper amount of materials to use, the proper mix of resources to use, the proper assignments of tasks, and the proper sequence of the tasks.
The profits and value of each firm are influenced by its production management.
The main resources that firms use for the production
O Human resources(employees) O Materials O Other resources(buildings, machinery &
O Describe how various factors affect the design and layout decision.
O Describe the key tasks that are involved in production control.
O Describe the key factors that affect production efficiently.
O A process identifies the mixture of resources allocated for production, the assignment of tasks, and the sequence of tasks
determining the proper amount of materials to use, the proper mix of resources to use, the proper assignments of tasks, and the proper sequence of the tasks.
The profits and value of each firm are influenced by its production management.
The main resources that firms use for the production
O Human resources(employees) O Materials O Other resources(buildings, machinery &
O Describe how various factors affect the design and layout decision.
O Describe the key tasks that are involved in production control.
O Describe the key factors that affect production efficiently.
O A process identifies the mixture of resources allocated for production, the assignment of tasks, and the sequence of tasks
商法学课件第2-3章
（三）会计报表
1.会计报表的概念和作用
（1）会计报表的概念
会计报表，也叫会计表册，指根据会计账簿及其他会计资料，按照统一 的格 式、内容和方法编制的，以综合反映商事主体在一定时期内 (通常是 一个会计期 间)的生产经营成果和财务状况的一种书面报告和表册。
主要包括资产负债表、 损益表、现金流量表、财务状况说明书以及利润 分配表。
3.外国人商事能力的限制 按照我国法律规定，外国的自然人、法人以及其他组织，在我国从事
商事活动，须经我国有关部门批准，并办理登记手续。 具体来说，其商事活动主要采取以下四种形式： （1）按照我国法律设立的具有我国商事主体资格的外商投资企业。 （2）外国企业依法设立分支机构从事经营活动。 （3）外国企业依法设立常驻代表机构。 （4）外国企业经批准直接从事生产经营活动。
➢我国的要求：强制主义原则
三、商事账簿的种类 （一）会计凭证
会计凭证是记录经济业务的发展和完成情况，明确经济责任的书面 凭证，是登记会计账簿的依据。 1.会计凭证的种类 （1）原始凭证 （2）记账凭证 2.会计凭证的审核 （1）形式审核 （2）实质审核
（二）会计账簿 1.会计账簿的概念和作用 （1）概念
第一节 商事主体概述
一、商事主体的概念与特征 二、商事主体的种类 三、商事主体的商事能力
第一节 商事主体概述
一、商事主体的概念与特征 （一）商事主体的概念
商事主体，也称商事法律关系主体、商主体，是指依照商法的规定具 有商事权利能力和商事行为能力，能够以自己的名义独立从事商事行为， 在商事法律关系中享有权利和承担义务的个人和组织。
（2）会计报表的作用
其作用在于反映商事主体的财务状况和经营成果，向会计报表使用人提 供必要的财务资料和会计信息。
IB06商学导论
– Industry competition – Labor environment – Regulatory environment
Copyright © 2004 South-Western. All rights reserved.
5–4
Industry Research
•
After tracking pet industry statistics for more than a decade, The American Pet Products Manufacturers Association (APPMA) released new figures today proving the pet industry is leading the pack. Pet spending has more than doubled from $17 billion in 1994 to a projected $35.9 billion for 2005. And, according to the U.S. Census Bureau, the pet industry is now the seventh largest retail segment in the country*. In 2005, Americans’ spending on pets is projected to be higher than ever: · $14.5 billion for food · $8.8 billion for supplies and O-T-C medications · $8.6 billion for veterinarian care · $1.6 billion for live animal purchases · $2.4 billion for other services Pet spending in 2004 was even more successful than projected, with total sales coming in at $34.4 billion. This positions the pet industry 60 percent larger than the toy industry ($20 billion) and 33 percent larger than the candy industry ($24 billion). Source:/press_releasedetail.asp?id=51 - 33k acessed 7/11/05
Copyright © 2004 South-Western. All rights reserved.
5–4
Industry Research
•
After tracking pet industry statistics for more than a decade, The American Pet Products Manufacturers Association (APPMA) released new figures today proving the pet industry is leading the pack. Pet spending has more than doubled from $17 billion in 1994 to a projected $35.9 billion for 2005. And, according to the U.S. Census Bureau, the pet industry is now the seventh largest retail segment in the country*. In 2005, Americans’ spending on pets is projected to be higher than ever: · $14.5 billion for food · $8.8 billion for supplies and O-T-C medications · $8.6 billion for veterinarian care · $1.6 billion for live animal purchases · $2.4 billion for other services Pet spending in 2004 was even more successful than projected, with total sales coming in at $34.4 billion. This positions the pet industry 60 percent larger than the toy industry ($20 billion) and 33 percent larger than the candy industry ($24 billion). Source:/press_releasedetail.asp?id=51 - 33k acessed 7/11/05
商学导论—企业
本章要点
• 企业是什么，企业为什么会产生
• 企业行为的目标
• 企业的组织形式
• 企业的社会伦理与企业的责任
第一节 企业的产生和企业的经济性质
• 什么是企业
• 企业是如何产生的
社会组织
• 社会组织（social organization）是指由一定 数量的社会成员按照一定的规范并围绕一 定的目标聚合而成的社会群体。 • 社会组织是公共关系的第一构成要素，是 公共关系的发起者、策划者和行动者，它 决定了公共关系的状态、过程、发展方向。
商学导论专题二——企业
孙 巍
教授，数量经济学博士生导师
吉林大学数量经济研究中心 副主任 吉林大学商学院 管理科学与工程系主任 吉林大学管理学院 校内双聘博士生导师 sunwei@
说文解字——企
• 汉语中的“企”字，基本含义从踮起脚来 仰望，到企望或者迫切期待，基本上都可 以为期待和盼望或者类似的意思。 • “企业”就应该是饱含投资者及参与者期 望的事业。
– 来源于文化宗教、受教育程度、生活经历、社会传统 等多方面的影响
• 企业伦理的重要性
– 法律在伦理的海洋中漂浮
企业伦理的一般问题
• • • • • • • • 诚信 环境 种族、年龄和性别歧视 产品可靠性与安全性 与顾客的关系 贿赂 回扣 内部交易 营销广告 财务问题 财产的使用和处置 雇员问题 工作条件 与政府的关系 企业间的关系 情报问题
– 规制下的企业行为 – 代理人行为
• 主要的非盈利性目标
– 销售收入最大化 – 市场份额目标 – 短期利益与长期利益
第三节
•
• • •
企业的组织形式
企业的类型
公司治理结构 企业组织结构 企业组织的边界
Introcution-to-Business-商学导论PPT-IB02
• diversity • sexual harassment • affirmative action (Br:positive dicrimination) • grievance policy • layoffs • dilemma • employee turnover • shareholer activism • institutional investors • tradeoff
• •
Apple and IBM
– Invest in education programs
Home Depot
– Donates to community programs for housing projects – Provided supplies and equipment to 9.11 rescue efforts
•
Sarbanes-Oxley Act: the Public Accounting Reform and Investor Protection Act, 2002
Violations of Responsibility
Cases of misleading stockholders: provide misleading financial information that exaggerates financial condition
- product safety - advertising - industry competition
Responsibility to Employees
• •
Employee Safety
– workplace
Proper Treatment of Employees
商业导论课程笔记
定义：
企业确定实现长期、根本目标，为此投入必要资源并采取一系列的行动，来实现其目标
特征
全局性
长期性
研发，则属于长期战略
对于企业来说，战略是企业指定的基本行动方案，企业通过对行动方案的实施达到自己在市场中的目的，获得竞争优势。
战略的核心是围绕企业的目标进行的
企业最终的目标是盈利
企业战略要回答的四个问题
创新是企业持续发展的重要保证
能够创造社会价值
能够创造商业价值
管理创新的过程
知道创新的方向
建立适用于创新的组织
提供什么产品或服务
为谁服务
如何提供产品和服务
如何获得竞争优势
可持续的竞争优势
能力
优势
ห้องสมุดไป่ตู้模式
战略指定时要考虑的因素
内部因素
外部因素
外部环境
客户
供应商
竞争者
配套商
内部环境
企业资源和能力
有形资源（设备，厂房）
无形资源（技术，专利，商业秘密）
人力和组织资源（领军人物）
企业竞争的基本类型
成本领先
通过原材料、规模、管理得以实现
组织并分析与企业相互影响的多元化群体
供应商、股东、员工、客户、竞争者、配套厂商、政府部门、媒体、社区居民、社会团体
1.从利益相关者的企业到商业生态系统
生产链价值环节
股票市场、劳动力市场、政府、社群、媒体、社会团体组织
2.商业生态系统的特点
共生共荣
动态变化
竞争又合作
关键企业的核心作用，一定会辐射整个商业生态系统
第二节创新的种类、程度
第三节创新的过程
第四节创新的关键
第五节穿越组织黑箱
第一节创新的概念
企业确定实现长期、根本目标，为此投入必要资源并采取一系列的行动，来实现其目标
特征
全局性
长期性
研发，则属于长期战略
对于企业来说，战略是企业指定的基本行动方案，企业通过对行动方案的实施达到自己在市场中的目的，获得竞争优势。
战略的核心是围绕企业的目标进行的
企业最终的目标是盈利
企业战略要回答的四个问题
创新是企业持续发展的重要保证
能够创造社会价值
能够创造商业价值
管理创新的过程
知道创新的方向
建立适用于创新的组织
提供什么产品或服务
为谁服务
如何提供产品和服务
如何获得竞争优势
可持续的竞争优势
能力
优势
ห้องสมุดไป่ตู้模式
战略指定时要考虑的因素
内部因素
外部因素
外部环境
客户
供应商
竞争者
配套商
内部环境
企业资源和能力
有形资源（设备，厂房）
无形资源（技术，专利，商业秘密）
人力和组织资源（领军人物）
企业竞争的基本类型
成本领先
通过原材料、规模、管理得以实现
组织并分析与企业相互影响的多元化群体
供应商、股东、员工、客户、竞争者、配套厂商、政府部门、媒体、社区居民、社会团体
1.从利益相关者的企业到商业生态系统
生产链价值环节
股票市场、劳动力市场、政府、社群、媒体、社会团体组织
2.商业生态系统的特点
共生共荣
动态变化
竞争又合作
关键企业的核心作用，一定会辐射整个商业生态系统
第二节创新的种类、程度
第三节创新的过程
第四节创新的关键
第五节穿越组织黑箱
第一节创新的概念
商学导论Chapter(1)
A Basic Business Reader
Chapter 2 Forms of Business Ownership (1)
Objectives
After studying this chapter you will be able to: Understand the nature of sole proprietorships and partnerships. Describe the advantages and disadvantages of sole proprietorships. Describe the advantages and disadvantages of partnerships.
Three types of partnership
1 have unlimited liability.
2. Limited partnership
at least 1 general partner + at least 1 limited partner (who does not participate in the management of the business)
Partnerships
What is a partnership? A partnership is a business owned by
two or more persons. It has 3 basic types: general partnership, limited partnership, and joint venture.
Forms of business ownership
Businesses
Sole proprietorships
Chapter 2 Forms of Business Ownership (1)
Objectives
After studying this chapter you will be able to: Understand the nature of sole proprietorships and partnerships. Describe the advantages and disadvantages of sole proprietorships. Describe the advantages and disadvantages of partnerships.
Three types of partnership
1 have unlimited liability.
2. Limited partnership
at least 1 general partner + at least 1 limited partner (who does not participate in the management of the business)
Partnerships
What is a partnership? A partnership is a business owned by
two or more persons. It has 3 basic types: general partnership, limited partnership, and joint venture.
Forms of business ownership
Businesses
Sole proprietorships
第一章 第二章国际商法导论
2014年4月28日7时11分 第一章 国际商法导论
第一节 国际商法概论
国际商法与国际私法之间的区别在于: （1）渊源同中有异。 国际商法的渊源主要有两种:一是国际条约; 二是国际贸易惯例。 国际私法规范的表现形式也有两种:除了国 际渊源，即包括国际条约与国际贸易惯例 外，还有国内渊源，即国内立法。
2014年4月28日7时11分
第一章 国际商法导论
目录
第一节 国际商法概论 第二节 西方两大法系 第三节 两大法系比较 第四节 中国的法律制度 第五节 国际商法的基本原则 关键术语 复习思考题
第一章 国际商法导论
2014年4月28日7时11分
第一节 国际商法概论
一、国际商法（international commercial law） 的概念 国际商法是调整国际 商事交易（commercial transaction）与 商事组织（business organization）各种关 系的法律规范（legal norm）的总和。
2014年4月28日7时11分 第一章 国际商法导论
本章重点内容是了解和掌握
（1）国际商法的基本概念及其渊源; （2）两大法系的特点; （3）中国有关的民商立法。
2014年4月28日7时11分
第一章 国际商法导论
重点问题
国际商法的概念 西方两大法系及其比较 中国的法律制度 国际商法的基本原则
第九章 国际海上、铁路、航空货物运输法 第十章 海上保险法 第十一章 票据法 第十二章 国际商事仲裁
2014年4月28日7时11分
第一章 国际商法导论
案例分析
【案例1】A公司是美国商人在中国厦门设立的独 资企业。同年3月，A公司与营业地位于福州B公 司签订1000台电脑买卖合同，同年6月前交货， 交货地点在B公司营业地。除其他条款外，合同 还约定：因本合同发生纠纷，双方应友好协商解 决。若协商不成，则提交厦门市中级人民法院根 据《联合国国际货物买卖合同公约》解决。后由 于A公司无法按时交货，福州B公司向A公司提出 索赔要求，双方因赔偿金额问题发生争议，诉至 厦门市中级人民法院。
第一节 国际商法概论
国际商法与国际私法之间的区别在于: （1）渊源同中有异。 国际商法的渊源主要有两种:一是国际条约; 二是国际贸易惯例。 国际私法规范的表现形式也有两种:除了国 际渊源，即包括国际条约与国际贸易惯例 外，还有国内渊源，即国内立法。
2014年4月28日7时11分
第一章 国际商法导论
目录
第一节 国际商法概论 第二节 西方两大法系 第三节 两大法系比较 第四节 中国的法律制度 第五节 国际商法的基本原则 关键术语 复习思考题
第一章 国际商法导论
2014年4月28日7时11分
第一节 国际商法概论
一、国际商法（international commercial law） 的概念 国际商法是调整国际 商事交易（commercial transaction）与 商事组织（business organization）各种关 系的法律规范（legal norm）的总和。
2014年4月28日7时11分 第一章 国际商法导论
本章重点内容是了解和掌握
（1）国际商法的基本概念及其渊源; （2）两大法系的特点; （3）中国有关的民商立法。
2014年4月28日7时11分
第一章 国际商法导论
重点问题
国际商法的概念 西方两大法系及其比较 中国的法律制度 国际商法的基本原则
第九章 国际海上、铁路、航空货物运输法 第十章 海上保险法 第十一章 票据法 第十二章 国际商事仲裁
2014年4月28日7时11分
第一章 国际商法导论
案例分析
【案例1】A公司是美国商人在中国厦门设立的独 资企业。同年3月，A公司与营业地位于福州B公 司签订1000台电脑买卖合同，同年6月前交货， 交货地点在B公司营业地。除其他条款外，合同 还约定：因本合同发生纠纷，双方应友好协商解 决。若协商不成，则提交厦门市中级人民法院根 据《联合国国际货物买卖合同公约》解决。后由 于A公司无法按时交货，福州B公司向A公司提出 索赔要求，双方因赔偿金额问题发生争议，诉至 厦门市中级人民法院。
商学导论Chapter(3)
A Basic Business Reader
Chapter 3
Forms of Business Ownership (2)
rivision
sole proprietorship partnership
corporation cooperation
Objectives
After studying this chapter you will be able to:
Private and public corporations
A public corporation is one that issues certificates of ownership or shares of common stock that may be traded on stock exchanges.
Capitol
White House
body
entity organization institution institute bureau (Federal Bureau of Investigation) agency (Central Intelligence Agency) association (China Football Association) society
Public corporations have to:
- produce பைடு நூலகம்inancial reports to the public; - go through complex procedures to make
decisions; - hold public stockholder meetings.
A corporation is a legal body created by the state. As a legal body, it is able:
Chapter 3
Forms of Business Ownership (2)
rivision
sole proprietorship partnership
corporation cooperation
Objectives
After studying this chapter you will be able to:
Private and public corporations
A public corporation is one that issues certificates of ownership or shares of common stock that may be traded on stock exchanges.
Capitol
White House
body
entity organization institution institute bureau (Federal Bureau of Investigation) agency (Central Intelligence Agency) association (China Football Association) society
Public corporations have to:
- produce பைடு நூலகம்inancial reports to the public; - go through complex procedures to make
decisions; - hold public stockholder meetings.
A corporation is a legal body created by the state. As a legal body, it is able:
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Act of initially selling stock is called “going public.” Publicly held corporations obtain additional funds by issuing new common stock.
Types of Partnerships
General Partnerships
All partners have unlimited liability.
Limited Partnerships
Some partners have personal liability that is limited to the cash or property they invested in the firm. One or more general partners who actively manage the business, receive a salary, share in profits and losses, have unlimited liability. Personal earnings received from the partnership are subject to personal income taxes.
Sole Proprietorship
Advantages All earnings go to the sole proprietor Easy organization Lower taxes (IRS) Complete control
Disadvantages Sole proprietor incurs all losses Unlimited liability Limited funds Limited skills
Exhibit 2.1a
Your Portion of Earnings (or Losses) on a Proprietorship versus a Partnership
Exhibit 2.1b
Discussion
A sole proprietor tends to reap a larger profit in good years. A partner is likely to experience a smaller loss in lean years.
Exhibit 2.5
List of SBA Publications on the Internet
Exhibit 2.6
The Company Corporation Home Page
Exhibit 2.7
Useful Sources of Information
Small Business Administration’s Home Page List of SBA Publications on the Internet /library/pubs.html The Company Corporation Home Page
Advantages Limited liability Access to funds Transfer of ownership
Disadvantages High organizational expenses Financial disclosure Agency problems High taxes
东北财经大学
国际商务外语学院
LOGO
Part I Organization of a Business
Chapter 2
Selecting a Form of Business Ownership
LOGO Introduction to Business
Learning Goals
Learning Objectives
1
Explain how business owners select a form of ownership. Explain how the potential return and risk of a business are affected. Describe methods of owning existing businesses.
Charter （公司）营业执照，经营许可证
A signed statement from a government or ruler that allows a town, organization, or university to officially exist and have special rights. A document used to incorporate a business. The charter describes important aspects of the corporation.
Corporation (stockholders/shareholders)
State chartered entity that pays taxes and is legally distinct from its owners.
Entity
存在；实体，独立存在体；统一体
• Being; something that exists as a single and complete unit.
Elect president and other key officers who run the business
Earn return on investment in two ways
May receive dividends Stock may increase in value
Corporations
Impact of Forms of Ownership
Forms of Business Ownership
Sole Proprietorship (sole proprietor)
Owned by a single owner.
Partnership
(partners) Co-owned by two or more people. Co-owners must register with the state and may need an occupational liceutions to Business Revenue of Sole Proprietorships, Partnerships, and Corporations
Exhibit 2.2
e-business e-business
business online
Corporations
Bylaws 公司组织细则，条例
A rule made by an organization to control the people who belong to it.
General guidelines for managing a firm.
公司章程
Stockholders
Elect members of board of directors who are responsible for establishing general policies of the firm
Partnerships
Advantages Additional funding Losses are shared More specialization
Disadvantages Control is shared Unlimited liability for general partners Profits are shared
Private Vs. Public
Ownership of privately held corporations is restricted to a small group of investors. Publicly held shares can be easily purchased or sold by investors.
Illustration of Double Taxation
Exhibit 2.3
Comparison of Tax Effects on Corporations and Sole Proprietorships
Exhibit 2.4
Small Business Administration’s Home Page
Has all the favorable features of a general partnership but also offers limited liability for the partners.
Your Portion of Earnings (or Losses) on a Proprietorship versus a Partnership
Other Business Forms
S Corporation
Firm has 75 or fewer owners. Owners have limited liability, but are taxed as if the firm were a partnership.
Limited Liability Corporation (LLC)
2
3
LOGO
Business Ownership Decisions
Advantages and disadvantages of each type of business ownership Impact of the form of business ownership on return on investment Impact of the form of business ownership on risk Methods to obtain ownership of existing businesses
Types of Partnerships
General Partnerships
All partners have unlimited liability.
Limited Partnerships
Some partners have personal liability that is limited to the cash or property they invested in the firm. One or more general partners who actively manage the business, receive a salary, share in profits and losses, have unlimited liability. Personal earnings received from the partnership are subject to personal income taxes.
Sole Proprietorship
Advantages All earnings go to the sole proprietor Easy organization Lower taxes (IRS) Complete control
Disadvantages Sole proprietor incurs all losses Unlimited liability Limited funds Limited skills
Exhibit 2.1a
Your Portion of Earnings (or Losses) on a Proprietorship versus a Partnership
Exhibit 2.1b
Discussion
A sole proprietor tends to reap a larger profit in good years. A partner is likely to experience a smaller loss in lean years.
Exhibit 2.5
List of SBA Publications on the Internet
Exhibit 2.6
The Company Corporation Home Page
Exhibit 2.7
Useful Sources of Information
Small Business Administration’s Home Page List of SBA Publications on the Internet /library/pubs.html The Company Corporation Home Page
Advantages Limited liability Access to funds Transfer of ownership
Disadvantages High organizational expenses Financial disclosure Agency problems High taxes
东北财经大学
国际商务外语学院
LOGO
Part I Organization of a Business
Chapter 2
Selecting a Form of Business Ownership
LOGO Introduction to Business
Learning Goals
Learning Objectives
1
Explain how business owners select a form of ownership. Explain how the potential return and risk of a business are affected. Describe methods of owning existing businesses.
Charter （公司）营业执照，经营许可证
A signed statement from a government or ruler that allows a town, organization, or university to officially exist and have special rights. A document used to incorporate a business. The charter describes important aspects of the corporation.
Corporation (stockholders/shareholders)
State chartered entity that pays taxes and is legally distinct from its owners.
Entity
存在；实体，独立存在体；统一体
• Being; something that exists as a single and complete unit.
Elect president and other key officers who run the business
Earn return on investment in two ways
May receive dividends Stock may increase in value
Corporations
Impact of Forms of Ownership
Forms of Business Ownership
Sole Proprietorship (sole proprietor)
Owned by a single owner.
Partnership
(partners) Co-owned by two or more people. Co-owners must register with the state and may need an occupational liceutions to Business Revenue of Sole Proprietorships, Partnerships, and Corporations
Exhibit 2.2
e-business e-business
business online
Corporations
Bylaws 公司组织细则，条例
A rule made by an organization to control the people who belong to it.
General guidelines for managing a firm.
公司章程
Stockholders
Elect members of board of directors who are responsible for establishing general policies of the firm
Partnerships
Advantages Additional funding Losses are shared More specialization
Disadvantages Control is shared Unlimited liability for general partners Profits are shared
Private Vs. Public
Ownership of privately held corporations is restricted to a small group of investors. Publicly held shares can be easily purchased or sold by investors.
Illustration of Double Taxation
Exhibit 2.3
Comparison of Tax Effects on Corporations and Sole Proprietorships
Exhibit 2.4
Small Business Administration’s Home Page
Has all the favorable features of a general partnership but also offers limited liability for the partners.
Your Portion of Earnings (or Losses) on a Proprietorship versus a Partnership
Other Business Forms
S Corporation
Firm has 75 or fewer owners. Owners have limited liability, but are taxed as if the firm were a partnership.
Limited Liability Corporation (LLC)
2
3
LOGO
Business Ownership Decisions
Advantages and disadvantages of each type of business ownership Impact of the form of business ownership on return on investment Impact of the form of business ownership on risk Methods to obtain ownership of existing businesses