Types-of-business-organizations教学讲解课件

TypesofBusinessOrganization

企业经济类型TypesofBusinessOrganizatioOutline1、SoleProprietorships1）MajorAdvantagesofSoleProprietorships2）DisadvantagesofSaleProprietorships2、partnership1）AdvantagesofPartnerships2）DisadvantageofPartnerships3、Corporation）AdvantageanddisadvantagesofCorporationsOutline1、SoleProprietorshipsThethreemostcommonformsofbusinessownershiparesoleproprietorship,partnership,andcorporation.（个体/独资企业、合伙企业、有限责任公司）Thethreemostcommonformsof一、SoleProprietorships（个体企业）ASoleProprietorshipisaformofbusinessthatisownedbyonlyoneperson.独资经营是一种经济形式，为一个人所拥有的企业。

Formostcountries,themajorityofbusinessestakethisformoforganization.在大多数国家，大部分的经济体采用这种组织形式。一、SoleProprietorships（个体企业）A1、MajorAdvantagesofSoleProprietorships（个体企业的优势）Mostadvantagesofsingle-ownedcompaniesstemfromtheirsimplicityandrelativefreedom.（个体企业最大的优势是来源于它的简单和相对自由）1、MajorAdvantagesofSolePr(1)EaseofStartingandClosing（成立和解散个体企业很简单）Creatingasoleproprietorshiprequiresalicence,thecostofthesepermitsisusuallyunder$100.Nolawyerneedbehiredtocreatetheenterprise,andtheownercantakecareoftherequiredpaperwork.成立一家个体企业通常需要执照，这些执照的成本常常低于100美元。成立企业时，不需要聘请律师，个体企业所有人可以处理好所需的文书工作。(1)EaseofStartingandClosiTypes-of-business-organizations教学讲解课件Thecompanyisjustaseasytodismantle.Noapprovalofco-ownersorpartnersisrequired.Theownermerelysettlesoutstandingaccounts（应收账款）andagreementsandclosesthedoor.解散一家公司也很容易。这无需公有者和合伙人的同意。所有人只需要处理应收帐款和合同后，即可停业。Thecompanyisjustaseasyt(2)DirectControlofBusiness（直接控制生意）Allprofitsfromasoleproprietorshipbelongtotheowner.Profitsdonothavetobesharedwithanyone.所有的利润都属于业主，不必和别人分享(2)DirectControlofBusiness(3)GreaterMotivation（更大的动力）Thismotivatesmanyownerstoworklongerhoursandendureextremehardshipsinordertoaccomplishthegoalofpersonalsuccessandindependence.（所有的成功和失败都由个人承担，因此业主能忍受更长的工作时间与更辛苦的工作。）(3)GreaterMotivation（更大的动力）(5)TaxAdvantages（税收优势）Theownersimplypayspersonalincometaxonprofitsandtheindividualtaxratesarelowerthancorporatetaxratesforlargecompanies.（企业仅需要支付个人所得税）

2.DisadvantagesofSaleProprietorshipsProprietorsstartingoutwithlittlemanagementexperienceandlittlemoneyarelikelytoencountermanydisadvantages.（由于较少的管理经验和较少的资金会使得个体企业存在许多缺点。）(5)TaxAdvantages（税收优势）Theo(1)UnlimitedLiability（无限责任）Ifthebusinesscannotpayitscreditors（债主）,theownermighthavetousepersonalassets,suchasacarorahousetopayoffdebts.（如果个体经营者资不抵债，需要用自己个人的资金来偿还）

(2)LimitedSourcesofFunds（有限的资金来源）(1)UnlimitedLiability（无限责任）Itwouldbehardtoraisetheseveralmilliondollarsneededtodevelopanewproduct,expandanewplant,orhiresalespeoplenationwide.（个体企业很难筹集足够企业发展的资金，如开发新产品，扩张新企业或雇用销售人员等）ItwouldbehardtoraisetheItisusuallydifficultforasmallsoleproprietorshiptomatchthewagesandbenefitsofferedbyalargecorporation.Inaddition,thereislittleroomforadvancementwithinasoleproprietorship.Thusasoleproprietorshipmayhavedifficultyattractingandqualifiedemployees.（个体企业很难提供像大公司一样的工资待遇，此外，在个体企业做事发展空间很小，因此很难吸引胜任的员工。）ItisusuallydifficultforaTypes-of-business-organizations教学讲解课件二、partnership（合伙企业）Apartnershipisabusinesswithtwoormoreownersandisslightlymorecomplexthanaproprietorship.Therearethreebasictypesofpartnership:generalpartnership,limitedpartnershipandjointventure.合伙企业是比个体企业稍微复杂些的经济体，它拥有2个或更多的所有者。它有三种类型：无限合伙公司、有限合伙公司与合资公司。二、partnership（合伙企业）ApartnershAgeneralpartnershipinvolvesacompletesharinginthemanagementofabusiness.Inageneralpartnership,eachpartnerhasunlimitedliabilityforthedebtsofthebusiness.（无限合伙公司中的任何一个合作伙伴都要承担无限责任。）AgeneralpartnershipinvolvesAlimitedpartnershiphasatleastonewhoassumesunlimitedliability,andatleastonelimitedpartnerwhoseliabilityislimitedtohisorherinvestmentinthebusiness.Limitedpartnersgeneralarebannedfromparticipatinginthemanagementofthebusinessbutshareintheprofitsinaccordancewiththetermsofthepartnershipagreement.（有限合伙公司至少有一人承担无限责任，有一人承担有限责任，且大体上来说不参与管理，但是参与分配利润。）AlimitedpartnershiphasatlAjointlimitedventureisapartnershipestablishedforaspecificprojectorforalimitedtime.（合资公司经常是在有限时间内为某个特殊项目而成立的。）AjointlimitedventureisaTypes-of-business-organizations教学讲解课件1.AdvantagesofPartnerships（合伙企业的优点）(1)EaseofOrganization（易于组织）

StartingapartnershipintheUnitedStatesrequireslittlemorethandrawinguparticlesofpartnership.Nolegalchartershavetobegranted,butthenameofthebusinessshouldberegisteredwithstate.（在美国创立合伙企业仅仅需要起草条款，注册公司名称。）1.AdvantagesofPartnerships(2)MoreSpecializedManagement（更专业的管理）

Partnershipscanprovidediverseskillsbecausepartnersareabletospecializeintheirareasofexpertise.Thisdiversitymayattractcustomersbecauseclientsmaythinkthattheserviceofferedbyadiverseteamisofhigherqualitythanthatprovidedbyoneperson.（合伙公司能提供更广泛的技能，因为合作伙伴能够专注于自己的专业领域。这种多样化可以吸引顾客，因为顾客会认为多样化的团队提供的服务质量要优于一个人所提供的服务。）(2)MoreSpecializedManageme(3)IncentiveforKey-Employees（对重要职工的激励）Ifapartnershipwishestokeepaparticularemployeewhocontributesavalueskill,itcanmakethatemployeeapartner.（合伙公司希望能够保留一个拥有特殊技能的员工，它会让他成为合作的伙伴。）(3)IncentiveforKey-Employe2.DisadvantageofPartnerships（合伙企业的缺点）(1)UnlimitedLiability（无限责任）Shouldthebusinessfail,eachpartner'spersonalwealthmaybelegallytakentofulfilltheobligationsoftheventure.Also,eachpartnerisanagentforthepartnership.Ifoneofthepartnersmakesadecisionthatcoststhecompanyaloss,allofthepartnersareresponsible.2.DisadvantageofPartnership（如果公司倒闭，每个合伙人都要用个人的资产来弥补债务，并且每个合伙人都是公司的代表，如果一个合伙人的一项决议导致公司的损失，所有合作伙伴都要负责。）

(2)ShortLengthofLife（生命周期短暂）

Therearemanysituationsthatcandissolveapartnership.Death,withdrawal,orbankruptcywillendtheventure.Also,failureofapartnertofulfillcontractualagreementscancancelthepartnership.（如果公司倒闭，每个合伙人都要用个人的资产来弥补债务，并且每（无法完成合同规定、撤资、倒闭导致结束合伙企业。）(3)DifficultiesinWithdrawing（撤资困难）Itisdifficulttoplaceavalueonapartner'sshareofthepartnership.Comingupwithafairvaluethatallpartnerscanagreeonisnoteasy.Whenapartnerinsistsonwithdrawing,theresultmaybeaforcedsaleatapricelessthanthevalueofthebusiness.对于合作伙伴所拥有的公司份额很难定价。要达到一个大家都认可的公平价值是不容易的。当合作伙伴坚持撤资时，其结果可能是被迫以比企业的价值低的价格出售利益。（无法完成合同规定、撤资、倒闭导致结束合伙企业。）三、Corporation（有限责任公司）Acorporationisaseparatelegalentityorbody,createdundertheauthorityofthelawsofastate.有限责任公司是根据一国法律产生的独立的法律实体或机构。三、Corporation（有限责任公司）AcorporaAcorporationmaybeprivatelyownedorpubliclyowned.（有限责任公司可以分为非上市公司和上市公司。）Aprivatecorporationmaybeownedbyonepersonorbyagroupofpeople,oftenafamily.Thesepeopleownallthesharesofcorporationandnosharesaresoldtothepublic.Aprivatecorporationgenerallyhasonlyafewshareholders,andtheyarecloselyinvolvedinmanagingthebusiness.Acorporationmaybeprivately（非上市公司由一个人或一群人所拥有，这些人拥有公司所有的股份，并且积极参与到公司的运营中，公司不对外公开发行股票。）Acompanymaychoosetoremainclosedforseveralreasons,including:（保留非上市公司的原因有：）（非上市公司由一个人或一群人所拥有，这些人拥有公司所有的股份1.Theydonothavetoproducealotoffinancialreportstothepublic.2.Theycanmakedecisionswithlessredtape;3.Theydonothavetoholdpublicstockholdermeetings.（1、他们不需要向公众制作大量的财务报表；2、他们无需通过繁杂的公务程序来做决策；3、他们无需召开公众股东大会。）1.Theydonothavetoproduce四、AdvantagesanddisadvantagesofCorporations（责任有限公司的利弊）1、AdvantagesofCorporations（责任有限公司的优点）(1)LimitedLiability（有限责任）Theystandtoloseonlywhattheyhaveinvested.Creditorscansueacorporationfornotpayingitsdebts,forcingthecorporationtodeclarebankruptcy.Creditors,however,cannotmakethestockholderspaythecorporation'sdebtsoutoftheirownpersonalassets.四、Advantagesanddisadvantages（责任有限公司仅会损失他们所投资的资产，债主可以控告公司不支付债务，迫使其宣布破产，但不能强迫股东用自己私人的财产支付公司的债务。）

(2)EaseofTransferringOwnership（方便易主）(3)ContinuousLife（持续时间长）（责任有限公司仅会损失他们所投资的资产，债主可以控告公司不支

(4)EaseofAttractingCapital（易筹资）Theycanraisemoneymoreeasilybecauseitsstockandbondsareboughtandsoldinpublicmarketssuchasstockexchanges.

Itcansellnewsharesorbondstothepublicandattractfundsfrombothdomesticandforeigninvestors.（公司可以从国内外公开市场例如股票交易市场上通过买卖债券和股票筹资，因此它容易筹资。）(4)EaseofAttractingCapita(5)LargeSize（规模大）Largesizeofferstheadvantageofeconomicalproductionmethods;largecompaniescanbuymaterials,manufactureproducts,andshipfinishedgoodsinbulk.Butwhatisevenmoreimportantistheabilitytospecialize.Inalargecompany,managerscanspecializeinfinancing,production,marketing,legalassistance,andthelike.(5)LargeSize（规模大）Largesize规模大的公司在购买原材料、生产产品、运输成品具有优势，并且在专业分工有优势，例如在财务、生产、营销、法律援助等方面都可以进行专业分工。Employeescanspecializeintheirareasofinterestandhavemoreopportunitiesforadvancementthaninmostsmallcompanies.Thispotential,combinedwiththeabilityto规模大的公司在购买原材料、生产产品、运输成品具有优势，并且在payhighersalariesandofferattractivefringebenefits,givesthecorporationanadvantageinhiringandkeepingtop-rateemployees.员工也可以专业化从事他们感兴趣的领域，并比起小公司来说，更能得到提升的机会。这个潜在优势与高工资、吸引人的福利想结合，是公司雇佣和留住一流人才的巨大优势。payhighersalariesandoffer2、DisadvantagesofCorporations（责任有限公司的缺点）(1)GovernmentRegulations（政府监管）(2)HigherTaxes（高税收）

Thecorporationistreatedasalegalentityandmustpaytaxesonitstaxableincome.Whenafter-taxcorporateprofitsarepaidoutindividendstothestockholders,thedividendsaretaxedasecondtimeaspartoftheindividualowner'sincome.公司的业主首先要支付营业税，其次，红利也要征收个人所得税。2、DisadvantagesofCorporation

(3)LackofPersonalInterest（缺少个人收益）Manyemployeesarenotstockholdersofthecompanytheyworkfor.Thisvastgapbetweenmanagers,owners,andemployeesleadstomanycommunicationproblems,indifferenceandreducedemployeemotivation.公司的员工往往不是股东，公司的经理、股东、雇工之间巨大的分隔导致沟通问题，降低了员工的动力。(3)LackofPersonalInterest(4)LackofSecrecy（缺少机密）Corporationsmustmakepublicreportsonprofits,totalsales,andresearchexpenditures.Competitorscanlearnmuchabouteachotherbyreadingreportsandstudyingreportsfromhearings.公司必须公开他们的收益报告、总销售量和研究费支出等等，因此，他们的竞争对手可以很容易从报告中获取很多信息。(4)LackofSecrecy（缺少机密）Corp

(5)RigidStructure（不变的组织结构）Corporationshavemanydepartments,committees,andboardsthatmustapprovemajorprojectsbeforeactionscanbetaken.（股份公司的决议必须通过部门、委员会和董事会通过，才能采取具体行动。）(5)RigidStructure（不变的组织结构）

(6)DifficultyinCreating（成立困难）Acorporationismorecostlyanddifficulttocreatethanotherformsofownership.Preparingthearticlesofincorporation,developingaprospectusforpotentialowners,complyingwithregulationsonstockissues,andregisteringinotherstatesiscostlyandtime-consuming.Filingfees,lawyerexpenses,andpromotioncostscanbeexpensive.(6)DifficultyinCreating（成立股份公司的创立成本高，准备公司的章程、为未来股东准备说明书，遵守股票发行的规则，在别的国家注册都需要花费时间。整理档案、律师费用和促销的成本都很高。股份公司的创立成本高，准备公司的章程、为未来股东准备说明书，OthertypesofbusinessorganizationJointVenture(合资企业）,TechnicalPartnership（技术合作企业）andSyndicate（联合企业，辛迪加）Syndicatesaretemporaryassociationsoftwoormorefirms,usuallyformutualinvestment.Othertypesofbusinessorgani谢谢观赏谢谢观赏TypesofBusinessOrganization

企业经济类型TypesofBusinessOrganizatioOutline1、SoleProprietorships1）MajorAdvantagesofSoleProprietorships2）DisadvantagesofSaleProprietorships2、partnership1）AdvantagesofPartnerships2）DisadvantageofPartnerships3、Corporation）AdvantageanddisadvantagesofCorporationsOutline1、SoleProprietorshipsThethreemostcommonformsofbusinessownershiparesoleproprietorship,partnership,andcorporation.（个体/独资企业、合伙企业、有限责任公司）Thethreemostcommonformsof一、SoleProprietorships（个体企业）ASoleProprietorshipisaformofbusinessthatisownedbyonlyoneperson.独资经营是一种经济形式，为一个人所拥有的企业。

Formostcountries,themajorityofbusinessestakethisformoforganization.在大多数国家，大部分的经济体采用这种组织形式。一、SoleProprietorships（个体企业）A1、MajorAdvantagesofSoleProprietorships（个体企业的优势）Mostadvantagesofsingle-ownedcompaniesstemfromtheirsimplicityandrelativefreedom.（个体企业最大的优势是来源于它的简单和相对自由）1、MajorAdvantagesofSolePr(1)EaseofStartingandClosing（成立和解散个体企业很简单）Creatingasoleproprietorshiprequiresalicence,thecostofthesepermitsisusuallyunder$100.Nolawyerneedbehiredtocreatetheenterprise,andtheownercantakecareoftherequiredpaperwork.成立一家个体企业通常需要执照，这些执照的成本常常低于100美元。成立企业时，不需要聘请律师，个体企业所有人可以处理好所需的文书工作。(1)EaseofStartingandClosiTypes-of-business-organizations教学讲解课件Thecompanyisjustaseasytodismantle.Noapprovalofco-ownersorpartnersisrequired.Theownermerelysettlesoutstandingaccounts（应收账款）andagreementsandclosesthedoor.解散一家公司也很容易。这无需公有者和合伙人的同意。所有人只需要处理应收帐款和合同后，即可停业。Thecompanyisjustaseasyt(2)DirectControlofBusiness（直接控制生意）Allprofitsfromasoleproprietorshipbelongtotheowner.Profitsdonothavetobesharedwithanyone.所有的利润都属于业主，不必和别人分享(2)DirectControlofBusiness(3)GreaterMotivation（更大的动力）Thismotivatesmanyownerstoworklongerhoursandendureextremehardshipsinordertoaccomplishthegoalofpersonalsuccessandindependence.（所有的成功和失败都由个人承担，因此业主能忍受更长的工作时间与更辛苦的工作。）(3)GreaterMotivation（更大的动力）(5)TaxAdvantages（税收优势）Theownersimplypayspersonalincometaxonprofitsandtheindividualtaxratesarelowerthancorporatetaxratesforlargecompanies.（企业仅需要支付个人所得税）

2.DisadvantagesofSaleProprietorshipsProprietorsstartingoutwithlittlemanagementexperienceandlittlemoneyarelikelytoencountermanydisadvantages.（由于较少的管理经验和较少的资金会使得个体企业存在许多缺点。）(5)TaxAdvantages（税收优势）Theo(1)UnlimitedLiability（无限责任）Ifthebusinesscannotpayitscreditors（债主）,theownermighthavetousepersonalassets,suchasacarorahousetopayoffdebts.（如果个体经营者资不抵债，需要用自己个人的资金来偿还）

(2)LimitedSourcesofFunds（有限的资金来源）(1)UnlimitedLiability（无限责任）Itwouldbehardtoraisetheseveralmilliondollarsneededtodevelopanewproduct,expandanewplant,orhiresalespeoplenationwide.（个体企业很难筹集足够企业发展的资金，如开发新产品，扩张新企业或雇用销售人员等）ItwouldbehardtoraisetheItisusuallydifficultforasmallsoleproprietorshiptomatchthewagesandbenefitsofferedbyalargecorporation.Inaddition,thereislittleroomforadvancementwithinasoleproprietorship.Thusasoleproprietorshipmayhavedifficultyattractingandqualifiedemployees.（个体企业很难提供像大公司一样的工资待遇，此外，在个体企业做事发展空间很小，因此很难吸引胜任的员工。）ItisusuallydifficultforaTypes-of-business-organizations教学讲解课件二、partnership（合伙企业）Apartnershipisabusinesswithtwoormoreownersandisslightlymorecomplexthanaproprietorship.Therearethreebasictypesofpartnership:generalpartnership,limitedpartnershipandjointventure.合伙企业是比个体企业稍微复杂些的经济体，它拥有2个或更多的所有者。它有三种类型：无限合伙公司、有限合伙公司与合资公司。二、partnership（合伙企业）ApartnershAgeneralpartnershipinvolvesacompletesharinginthemanagementofabusiness.Inageneralpartnership,eachpartnerhasunlimitedliabilityforthedebtsofthebusiness.（无限合伙公司中的任何一个合作伙伴都要承担无限责任。）AgeneralpartnershipinvolvesAlimitedpartnershiphasatleastonewhoassumesunlimitedliability,andatleastonelimitedpartnerwhoseliabilityislimitedtohisorherinvestmentinthebusiness.Limitedpartnersgeneralarebannedfromparticipatinginthemanagementofthebusinessbutshareintheprofitsinaccordancewiththetermsofthepartnershipagreement.（有限合伙公司至少有一人承担无限责任，有一人承担有限责任，且大体上来说不参与管理，但是参与分配利润。）AlimitedpartnershiphasatlAjointlimitedventureisapartnershipestablishedforaspecificprojectorforalimitedtime.（合资公司经常是在有限时间内为某个特殊项目而成立的。）AjointlimitedventureisaTypes-of-business-organizations教学讲解课件1.AdvantagesofPartnerships（合伙企业的优点）(1)EaseofOrganization（易于组织）

StartingapartnershipintheUnitedStatesrequireslittlemorethandrawinguparticlesofpartnership.Nolegalchartershavetobegranted,butthenameofthebusinessshouldberegisteredwithstate.（在美国创立合伙企业仅仅需要起草条款，注册公司名称。）1.AdvantagesofPartnerships(2)MoreSpecializedManagement（更专业的管理）

Partnershipscanprovidediverseskillsbecausepartnersareabletospecializeintheirareasofexpertise.Thisdiversitymayattractcustomersbecauseclientsmaythinkthattheserviceofferedbyadiverseteamisofhigherqualitythanthatprovidedbyoneperson.（合伙公司能提供更广泛的技能，因为合作伙伴能够专注于自己的专业领域。这种多样化可以吸引顾客，因为顾客会认为多样化的团队提供的服务质量要优于一个人所提供的服务。）(2)MoreSpecializedManageme(3)IncentiveforKey-Employees（对重要职工的激励）Ifapartnershipwishestokeepaparticularemployeewhocontributesavalueskill,itcanmakethatemployeeapartner.（合伙公司希望能够保留一个拥有特殊技能的员工，它会让他成为合作的伙伴。）(3)IncentiveforKey-Employe2.DisadvantageofPartnerships（合伙企业的缺点）(1)UnlimitedLiability（无限责任）Shouldthebusinessfail,eachpartner'spersonalwealthmaybelegallytakentofulfilltheobligationsoftheventure.Also,eachpartnerisanagentforthepartnership.Ifoneofthepartnersmakesadecisionthatcoststhecompanyaloss,allofthepartnersareresponsible.2.DisadvantageofPartnership（如果公司倒闭，每个合伙人都要用个人的资产来弥补债务，并且每个合伙人都是公司的代表，如果一个合伙人的一项决议导致公司的损失，所有合作伙伴都要负责。）

(2)ShortLengthofLife（生命周期短暂）

Therearemanysituationsthatcandissolveapartnership.Death,withdrawal,orbankruptcywillendtheventure.Also,failureofapartnertofulfillcontractualagreementscancancelthepartnership.（如果公司倒闭，每个合伙人都要用个人的资产来弥补债务，并且每（无法完成合同规定、撤资、倒闭导致结束合伙企业。）(3)DifficultiesinWithdrawing（撤资困难）Itisdifficulttoplaceavalueonapartner'sshareofthepartnership.Comingupwithafairvaluethatallpartnerscanagreeonisnoteasy.Whenapartnerinsistsonwithdrawing,theresultmaybeaforcedsaleatapricelessthanthevalueofthebusiness.对于合作伙伴所拥有的公司份额很难定价。要达到一个大家都认可的公平价值是不容易的。当合作伙伴坚持撤资时，其结果可能是被迫以比企业的价值低的价格出售利益。（无法完成合同规定、撤资、倒闭导致结束合伙企业。）三、Corporation（有限责任公司）Acorporationisaseparatelegalentityorbody,createdundertheauthorityofthelawsofastate.有限责任公司是根据一国法律产生的独立的法律实体或机构。三、Corporation（有限责任公司）AcorporaAcorporationmaybeprivatelyownedorpubliclyowned.（有限责任公司可以分为非上市公司和上市公司。）Aprivatecorporationmaybeownedbyonepersonorbyagroupofpeople,oftenafamily.Thesepeopleownallthesharesofcorporationandnosharesaresoldtothepublic.Aprivatecorporationgenerallyhasonlyafewshareholders,andtheyarecloselyinvolvedinmanagingthebusiness.Acorporationmaybeprivately（非上市公司由一个人或一群人所拥有，这些人拥有公司所有的股份，并且积极参与到公司的运营中，公司不对外公开发行股票。）Acompanymaychoosetoremainclosedforseveralreasons,including:（保留非上市公司的原因有：）（非上市公司由一个人或一群人所拥有，这些人拥有公司所有的股份1.Theydonothavetoproducealotoffinancialreportstothepublic.2.Theycanmakedecisionswithlessredtape;3.Theydonothavetoholdpublicstockholdermeetings.（1、他们不需要向公众制作大量的财务报表；2、他们无需通过繁杂的公务程序来做决策；3、他们无需召开公众股东大会。）1.Theydonothavetoproduce四、AdvantagesanddisadvantagesofCorporations（责任有限公司的利弊）1、AdvantagesofCorporations（责任有限公司的优点）(1)LimitedLiability（有限责任）Theystandtoloseonlywhattheyhaveinvested.Creditorscansueacorporationfornotpayingitsdebts,forcingthecorporationtodeclarebankruptcy.Creditors,however,cannotmakethestockholderspaythecorporation'sdebtsoutoftheirownpersonalassets.四、Advantagesanddisadvantages（责任有限公司仅会损失他们所投资的资产，债主可以控告公司不支付债务，迫使其宣布破产，但不能强迫股东用自己私人的财产支付公司的债务。）

(2)EaseofTransferringOwnership（方便易主）(3)ContinuousLife（持续时间长）（责任有限公司仅会损失他们所投资的资产，债主可以控告公司不支

(4)EaseofAttractingCapital（易筹资）Theycanraisemoneymoreeasilybecauseitsstockandbondsareboughtandsoldinpublicmarketssuchasstockexchanges.

Itcansellnewsharesorbondstothepublicandattractfundsfrombothdomesticandforeigninvestors.（公司可以从国内外公开市场例如股票交易市场上通过买卖债券和股票筹资，因此它容易筹资。）(4)EaseofAttractingCapita(5)LargeSize（规模大）Largesizeofferstheadvantageofeconomicalproductionmethods;largecompaniescanbuymaterials,manufactureproducts,andshipfinishedgoodsinbulk.Butwhatisevenmoreimportantistheabilitytospecialize.Inalargecompany,managerscanspecializeinfinancing,production,marketing,legalassistance,andthelike.(5)LargeSize（规模大）Largesize规模大的公司在购买原材料、生产产品、运输成品具有优势，并且在专业分工有优势，例如在财务、生产、营销、法律援助等方面都可以进行专业分工。Employeescanspecializeintheirareasofinterestandhavemoreopportunitiesforadvancementthaninmostsmallcompanies.Thispotenti