TypesofBusinessOrganization

企業(yè)經(jīng)濟(jì)類型Outline1、SoleProprietorships1）MajorAdvantagesofSoleProprietorships2）DisadvantagesofSaleProprietorships2、partnership1）AdvantagesofPartnerships2）DisadvantageofPartnerships3、Corporation）AdvantageanddisadvantagesofCorporationsThethreemostcommonformsofbusinessownershiparesoleproprietorship,partnership,andcorporation.（個體/獨資企業(yè)、合伙企業(yè)、有限責(zé)任公司）一、SoleProprietorships（個體企業(yè)）ASoleProprietorshipisaformofbusinessthatisownedbyonlyoneperson.獨資經(jīng)營是一種經(jīng)濟(jì)形式，為一個人所擁有的企業(yè)。

Formostcountries,themajorityofbusinessestakethisformoforganization.在大多數(shù)國家，大部分的經(jīng)濟(jì)體采用這種組織形式。1、MajorAdvantagesofSoleProprietorships（個體企業(yè)的優(yōu)勢）Mostadvantagesofsingle-ownedcompaniesstemfromtheirsimplicityandrelativefreedom.（個體企業(yè)最大的優(yōu)勢是來源于它的簡單和相對自由）(1)EaseofStartingandClosing（成立和解散個體企業(yè)很簡單）Creatingasoleproprietorshiprequiresalicence,thecostofthesepermitsisusuallyunder$100.Nolawyerneedbehiredtocreatetheenterprise,andtheownercantakecareoftherequiredpaperwork.成立一家個體企業(yè)通常需要執(zhí)照，這些執(zhí)照的成本常常低于100美元。成立企業(yè)時，不需要聘請律師，個體企業(yè)所有人可以處理好所需的文書工作。Thecompanyisjustaseasytodismantle.Noapprovalofco-ownersorpartnersisrequired.Theownermerelysettlesoutstandingaccounts（應(yīng)收賬款）andagreementsandclosesthedoor.解散一家公司也很容易。這無需公有者和合伙人的同意。所有人只需要處理應(yīng)收帳款和合同后，即可停業(yè)。(2)DirectControlofBusiness（直接控制生意）Allprofitsfromasoleproprietorshipbelongtotheowner.Profitsdonothavetobesharedwithanyone.所有的利潤都屬于業(yè)主，不必和別人分享(3)GreaterMotivation（更大的動力）Thismotivatesmanyownerstoworklongerhoursandendureextremehardshipsinordertoaccomplishthegoalofpersonalsuccessandindependence.（所有的成功和失敗都由個人承擔(dān)，因此業(yè)主能忍受更長的工作時間與更辛苦的工作。）(5)TaxAdvantages（稅收優(yōu)勢）Theownersimplypayspersonalincometaxonprofitsandtheindividualtaxratesarelowerthancorporatetaxratesforlargecompanies.（企業(yè)僅需要支付個人所得稅）

2.DisadvantagesofSaleProprietorshipsProprietorsstartingoutwithlittlemanagementexperienceandlittlemoneyarelikelytoencountermanydisadvantages.（由于較少的管理經(jīng)驗和較少的資金會使得個體企業(yè)存在許多缺點。）(1)UnlimitedLiability（無限責(zé)任）Ifthebusinesscannotpayitscreditors（債主）,theownermighthavetousepersonalassets,suchasacarorahousetopayoffdebts.（如果個體經(jīng)營者資不抵債，需要用自己個人的資金來償還）

(2)LimitedSourcesofFunds（有限的資金來源）Itwouldbehardtoraisetheseveralmilliondollarsneededtodevelopanewproduct,expandanewplant,orhiresalespeoplenationwide.（個體企業(yè)很難籌集足夠企業(yè)發(fā)展的資金，如開發(fā)新產(chǎn)品，擴(kuò)張新企業(yè)或雇用銷售人員等）Itisusuallydifficultforasmallsoleproprietorshiptomatchthewagesandbenefitsofferedbyalargecorporation.Inaddition,thereislittleroomforadvancementwithinasoleproprietorship.Thusasoleproprietorshipmayhavedifficultyattractingandqualifiedemployees.（個體企業(yè)很難提供像大公司一樣的工資待遇，此外，在個體企業(yè)做事發(fā)展空間很小，因此很難吸引勝任的員工。）二、partnership（合伙企業(yè)）Apartnershipisabusinesswithtwoormoreownersandisslightlymorecomplexthanaproprietorship.Therearethreebasictypesofpartnership:generalpartnership,limitedpartnershipandjointventure.合伙企業(yè)是比個體企業(yè)稍微復(fù)雜些的經(jīng)濟(jì)體，它擁有2個或更多的所有者。它有三種類型：無限合伙公司、有限合伙公司與合資公司。Ageneralpartnershipinvolvesacompletesharinginthemanagementofabusiness.Inageneralpartnership,eachpartnerhasunlimitedliabilityforthedebtsofthebusiness.（無限合伙公司中的任何一個合作伙伴都要承擔(dān)無限責(zé)任。）Alimitedpartnershiphasatleastonewhoassumesunlimitedliability,andatleastonelimitedpartnerwhoseliabilityislimitedtohisorherinvestmentinthebusiness.Limitedpartnersgeneralarebannedfromparticipatinginthemanagementofthebusinessbutshareintheprofitsinaccordancewiththetermsofthepartnershipagreement.（有限合伙公司至少有一人承擔(dān)無限責(zé)任，有一人承擔(dān)有限責(zé)任，且大體上來說不參與管理，但是參與分配利潤。）Ajointlimitedventureisapartnershipestablishedforaspecificprojectorforalimitedtime.（合資公司經(jīng)常是在有限時間內(nèi)為某個特殊項目而成立的。）1.AdvantagesofPartnerships（合伙企業(yè)的優(yōu)點）(1)EaseofOrganization（易于組織）

StartingapartnershipintheUnitedStatesrequireslittlemorethandrawinguparticlesofpartnership.Nolegalchartershavetobegranted,butthenameofthebusinessshouldberegisteredwithstate.（在美國創(chuàng)立合伙企業(yè)僅僅需要起草條款，注冊公司名稱。）(2)MoreSpecializedManagement（更專業(yè)的管理）

Partnershipscanprovidediverseskillsbecausepartnersareabletospecializeintheirareasofexpertise.Thisdiversitymayattractcustomersbecauseclientsmaythinkthattheserviceofferedbyadiverseteamisofhigherqualitythanthatprovidedbyoneperson.（合伙公司能提供更廣泛的技能，因為合作伙伴能夠?qū)Ｗ⒂谧约旱膶I(yè)領(lǐng)域。這種多樣化可以吸引顧客，因為顧客會認(rèn)為多樣化的團(tuán)隊提供的服務(wù)質(zhì)量要優(yōu)于一個人所提供的服務(wù)。）

(3)IncentiveforKey-Employees（對重要職工的激勵）Ifapartnershipwishestokeepaparticularemployeewhocontributesavalueskill,itcanmakethatemployeeapartner.（合伙公司希望能夠保留一個擁有特殊技能的員工，它會讓他成為合作的伙伴。）2.DisadvantageofPartnerships（合伙企業(yè)的缺點）(1)UnlimitedLiability（無限責(zé)任）Shouldthebusinessfail,eachpartner'spersonalwealthmaybelegallytakentofulfilltheobligationsoftheventure.Also,eachpartnerisanagentforthepartnership.Ifoneofthepartnersmakesadecisionthatcoststhecompanyaloss,allofthepartnersareresponsible.（如果公司倒閉，每個合伙人都要用個人的資產(chǎn)來彌補(bǔ)債務(wù)，并且每個合伙人都是公司的代表，如果一個合伙人的一項決議導(dǎo)致公司的損失，所有合作伙伴都要負(fù)責(zé)。）

(2)ShortLengthofLife（生命周期短暫）

Therearemanysituationsthatcandissolveapartnership.Death,withdrawal,orbankruptcywillendtheventure.Also,failureofapartnertofulfillcontractualagreementscancancelthepartnership.（無法完成合同規(guī)定、撤資、倒閉導(dǎo)致結(jié)束合伙企業(yè)。）(3)DifficultiesinWithdrawing（撤資困難）Itisdifficulttoplaceavalueonapartner'sshareofthepartnership.Comingupwithafairvaluethatallpartnerscanagreeonisnoteasy.Whenapartnerinsistsonwithdrawing,theresultmaybeaforcedsaleatapricelessthanthevalueofthebusiness.對于合作伙伴所擁有的公司份額很難定價。要達(dá)到一個大家都認(rèn)可的公平價值是不容易的。當(dāng)合作伙伴堅持撤資時，其結(jié)果可能是被迫以比企業(yè)的價值低的價格出售利益。三、Corporation（有限責(zé)任公司）Acorporationisaseparatelegalentityorbody,createdundertheauthorityofthelawsofastate.有限責(zé)任公司是根據(jù)一國法律產(chǎn)生的獨立的法律實體或機(jī)構(gòu)。Acorporationmaybeprivatelyownedorpubliclyowned.（有限責(zé)任公司可以分為非上市公司和上市公司。）Aprivatecorporationmaybeownedbyonepersonorbyagroupofpeople,oftenafamily.Thesepeopleownallthesharesofcorporationandnosharesaresoldtothepublic.Aprivatecorporationgenerallyhasonlyafewshareholders,andtheyarecloselyinvolvedinmanagingthebusiness.（非上市公司由一個人或一群人所擁有，這些人擁有公司所有的股份，并且積極參與到公司的運營中，公司不對外公開發(fā)行股票。）Acompanymaychoosetoremainclosedforseveralreasons,including:（保留非上市公司的原因有：）1.Theydonothavetoproducealotoffinancialreportstothepublic.2.Theycanmakedecisionswithlessredtape;3.Theydonothavetoholdpublicstockholdermeetings.（1、他們不需要向公眾制作大量的財務(wù)報表；2、他們無需通過繁雜的公務(wù)程序來做決策；3、他們無需召開公眾股東大會。）四、AdvantagesanddisadvantagesofCorporations（責(zé)任有限公司的利弊）1、AdvantagesofCorporations（責(zé)任有限公司的優(yōu)點）(1)LimitedLiability（有限責(zé)任）Theystandtoloseonlywhattheyhaveinvested.Creditorscansueacorporationfornotpayingitsdebts,forcingthecorporationtodeclarebankruptcy.Creditors,however,cannotmakethestockholderspaythecorporation'sdebtsoutoftheirownpersonalassets.（責(zé)任有限公司僅會損失他們所投資的資產(chǎn)，債主可以控告公司不支付債務(wù)，迫使其宣布破產(chǎn)，但不能強(qiáng)迫股東用自己私人的財產(chǎn)支付公司的債務(wù)。）

(2)EaseofTransferringOwnership（方便易主）(3)ContinuousLife（持續(xù)時間長）

(4)EaseofAttractingCapital（易籌資）Theycanraisemoneymoreeasilybecauseitsstockandbondsareboughtandsoldinpublicmarketssuchasstockexchanges.

Itcansellnewsharesorbondstothepublicandattractfundsfrombothdomesticandforeigninvestors.（公司可以從國內(nèi)外公開市場例如股票交易市場上通過買賣債券和股票籌資，因此它容易籌資。）

(5)LargeSize（規(guī)模大）Largesizeofferstheadvantageofeconomicalproductionmethods;largecompaniescanbuymaterials,manufactureproducts,andshipfinishedgoodsinbulk.Butwhatisevenmoreimportantistheabilitytospecialize.Inalargecompany,managerscanspecializeinfinancing,production,marketing,legalassistance,andthelike.規(guī)模大的公司在購買原材料、生產(chǎn)產(chǎn)品、運輸成品具有優(yōu)勢，并且在專業(yè)分工有優(yōu)勢，例如在財務(wù)、生產(chǎn)、營銷、法律援助等方面都可以進(jìn)行專業(yè)分工。Employeescanspecializeintheirareasofinterestandhavemoreopportunitiesforadvancementthaninmostsmallcompanies.Thispotential,combinedwiththeabilitytopayhighersalariesandofferattractivefringebenefits,givesthecorporationanadvantageinhiringandkeepingtop-rateemployees.員工也可以專業(yè)化從事他們感興趣的領(lǐng)域，并比起小公司來說，更能得到提升的機(jī)會。這個潛在優(yōu)勢與高工資、吸引人的福利想結(jié)合，是公司雇傭和留住一流人才的巨大優(yōu)勢。2、DisadvantagesofCorporations（責(zé)任有限公司的缺點）(1)GovernmentRegulations（政府監(jiān)管）(2)HigherTaxes（高稅收）

Thecorporationistreatedasalegalentityandmustpaytaxesonitstaxableincome.Whenafter-taxcorporateprofitsarepaidoutindividendstothestockholders,thedividendsaretaxedasecondtimeaspartoftheindividualowner'sincome.公司的業(yè)主首先要支付營業(yè)稅，其次，紅利也要征收個人所得稅。

(3)LackofPersonalInterest（缺少個人收益）Manyemployeesarenotstockholdersofthecompanytheyworkfor.Thisvastgapbetweenmanagers,owners,andemployeesleadstomanycommunicationproblems,indifferenceandreducedemployeemotivation.公司的員工往往不是股東，公司的經(jīng)理、股東、雇工之間巨大的分隔導(dǎo)致溝通問題，降低了員工的動力。

(4)LackofSecrecy（缺少機(jī)密）Corporationsmustmakepublicreportsonprofits,totalsales,andrese