1、精選優(yōu)質(zhì)文檔-傾情為你奉上有限責(zé)任制的優(yōu)缺點(diǎn)優(yōu)點(diǎn) 1 鼓勵(lì)投資有限責(zé)任的最大優(yōu)點(diǎn)在于能使股東預(yù)先確定其投資風(fēng)險(xiǎn)，即投資者的最大風(fēng)險(xiǎn)僅限于其出資額的損失.。這種能夠減輕和分散投資風(fēng)險(xiǎn)的功能，無疑是對(duì)投資者利益的一種保障，從而起到鼓勵(lì)投資的促進(jìn)作用。否則，如果公司不采取有限責(zé)任制度，則很難吸引投資。(1) Encouraging investmentThe most advantage of limited liability rule is make the shockholders know the risk of investment beforehand.This rule can red

2、uce or separate the risk of investment, which is actually a good safeguard to the investors. In this way , they can encourage the investment. If the company dont adopt this rule, they cant attract more investors.2 促進(jìn)資本流動(dòng)盡管此項(xiàng)投資風(fēng)險(xiǎn)的上限不會(huì)超出其投資額，但由于這把“雙刃劍”與持有者的切身利益有著直接的、明確的聯(lián)系。因此，在趨利避害動(dòng)機(jī)促使下，股東們無不通過買進(jìn)賣出行為來表

3、示自己對(duì)資本效率的關(guān)切和對(duì)資源配置的看法，所以，有限責(zé)任制促進(jìn)了資本的流動(dòng)Although the investor will not lose the money exceed which he put in, this is direct contact with their own interest. The stockholders will often buy or sell the stocks to show how they take care of the efficiency of the capital. So this can encourage the flow of

4、 capital. (2) Encouraging the flow of capital3 減少風(fēng)險(xiǎn)市場(chǎng)競(jìng)爭(zhēng)充滿了風(fēng)險(xiǎn)，風(fēng)險(xiǎn)的大小通常與收益的多少成正比。有限責(zé)任制度能夠減少和轉(zhuǎn)移投資風(fēng)險(xiǎn)，一方面防止債權(quán)人直接向股東追索，從而招致眾多的單個(gè)股東破產(chǎn)。另一方面，股東可以隨意轉(zhuǎn)讓其股票，這就使投資風(fēng)險(xiǎn)能夠伴隨股票的買進(jìn)和賣出而自由轉(zhuǎn)移。(3)reduce the riskThe competitive market is full of risk. The limited liability rule can reduce the risk. On the hand, which can pre

5、vent the creditor directly claim for stockholders lead more single stockholders bankruptcy. On the other hand, they can transfer the stocks at their please , so the risk also can transfer free with the transfer of stocks.缺點(diǎn)1 減少對(duì)債權(quán)人的保護(hù)在公司因經(jīng)營(yíng)管理不善等原因造成虧損以致破產(chǎn)時(shí)，債權(quán)人卻蒙受巨大的損失。然而股東卻僅以其出資額對(duì)公司債務(wù)負(fù)有限責(zé)任，顯然這與其享有的權(quán)

6、利是不對(duì)稱的。而債權(quán)人卻可能因?yàn)橛邢挢?zé)任制度在公司破產(chǎn)時(shí)而變得兩手空空。所以，有限責(zé)任制注重了對(duì)股東的保護(hù)，卻忽略了對(duì)債權(quán)人的保護(hù)。When the company bankruptcy because of the ill management, creditor will afford large losing. But the stockholder only take the charge of the part he put in, so the creditors will get too less compare to they actually should have. The

7、 rule only pay more attention to prevent the stockholders but not the creditors. Reduce the protection of creditor2 給不法董事提供機(jī)會(huì)董事可能利用公司的人格從事各種欺詐行為，隱匿財(cái)產(chǎn)，為自己謀取非法所得。在出現(xiàn)這種情況時(shí)，由于有限責(zé)任的存在，阻礙了債權(quán)人直接要求董事負(fù)責(zé)的請(qǐng)求。The directors may use companys capital to make the interest for themselves. When in this situation,beca

8、use of the limited liability, which become a block to creditors to claim for directors.Give the chance to illeage directors3 對(duì)侵權(quán)責(zé)任的規(guī)避在現(xiàn)實(shí)生活中，有的人可能因?yàn)楣镜那謾?quán)行為而受到損害。但是，由于有限責(zé)任的存在，使得這些受害人在遭受人身傷害或死亡的情況下，常常不可能獲得合理的賠償。它注重了對(duì)投資者的保護(hù)，而忽略了對(duì)廣大消費(fèi)者的保護(hù)。In the true life, some people will lose much money because of the

9、infringement of company. But they cant get reasonable compensation under the rule of limited liability,which only protect the investors but not the consumers.Ruduce the protection of consumerExceptions to the limited liability ruleIn the real life ,some illegal businessman ,even know this business will lead lose much at first. But he only care the interest of himself, in the limited liability rule , he neednt to afford the losing of this case. At the very start, he owns