HND商法导论tcme3.ppt

Outcome 3 Legal Differences between Sole Traders, Partnerships and Incorporated Bodies * Legal Differences between Sole Traders, Partnerships and Incorporated Bodies * Types of Business Enterprise Private sector business organizations （私营经济的组织形式） ↓ Unincorporated Incorporated Businesses business (非法人企业) （法人制企业） ↓ ↓ Sole trader Partnership Private Public （个人独资企业） （合伙） limited company * 法人是具有民事权利能力和民事行为能力，依法独立享有民事权利和承担民事义务的组织。法人与自然人不同，是种无生命的社会组织体，法人的实质，是一定社会组织在法律上的人格化。 法人： * 1.Sole Trader个体经营户 Sole trader is set up by one person, in which the person manages and owns the business. He/she takes all the profits but has to bear all the losses. If the sole trader becomes insolvent（无力偿还的）, his personal assets（资产） can be used to satisfy the creditors（债权人）.He∕She has unlimited liability（无限责任）. To set up as a sole traders does not require any formalities（手续）.They need not make any business information public. * 有限责任是与无限责任相对而言的，二者是投资者对其投资企业的债务承担责任的形式。 所谓有限责任即有限清偿责任，指投资人仅以自己投入企业的资本对企业债务承担清偿责任，资不抵债的，其多余部分自然免除的责任形式。 无限责任是指责任人以自己的全部财产承担的责任，如合伙人对合伙债务承担的责任，投资人对个人独资企业债务的责任等 。 * Advantages : It is the simplest form of business organization recognized by Scots Law. There are no legal formalities . Easy to set up. Owner takes the key decisions. Personal touch with customers. owner keep the profits. * Disadvantages : If the business fails, the sole trader is said to have unlimited liability for all debts . Owner to find all capital Difficulty to expand because of unlimited liability. Lack of continuity Pressure from larger units. * 2. Partnership : 合伙企业 Partnership is a business operated by 2 or more people, in which each partner contributes something to the business, whether it be a skill or merely capital investment. The Partnership Act 1890 is the legislat