企业的基本问题与公司治理

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,企业管理学,Business Management,What is business management?,Business and Management,Nature of panies/human beings in panies,Concepts and basic business questions,Corporate governance,Business organizing and patterns,Thoughts and strategies,Risk management,Planning and decision-making,Operations management,Human resources management,Social responsibility,Multinational management,Application of information and technology,Examination and Evaluation,A paper of 3000 words about any pany you like 40%,Open-book examination with open questions in the end 60%,Books and periodicals reading,Attendance and attitude,Good impression,第一讲企业的基本问题与公司治理,Business basic concepts and corporate governance,企业的涵义、产生和发展过程,Business meaning,initiation,and development,企业的涵义及基本特征,Meaning and basic characters,在市场经济条件下，企业是以盈利为目的，直接组合和运用生产要素，从事商品生产、流通或服务等经营活动，为满足社会需要依法进行自主经营、自负盈亏、自我约束、自我发展的法人实体和市场竞争主体。,企业是从事商品（或劳务）生产经营活动的基本经济组织,engaged in producing goods or services and management,企业是自主经营、自负盈亏的经济实体,deal in independently and assume sole responsibility for its,profits and losses,企业是具有法人资格的经济实体,business entity as a legal person,企业的涵义、产生和发展过程,Business meaning,initiation and development,2.,企业的产生与发展过程,business initiation and development,手工作坊与现代企业 封建社会与资本主义社会,workshops and modern enterprises,feudal society and capitalist society,工业生产时期,workshop period,工厂生产时期,manufactory period,企业生产时期,enterprise period,企业生产时期的主要特点：,生产规模不断扩大、技术革新、科学管理制度的出现、管理权与所有权分离、企业竞争加剧和企业的社会责任改变。,production scale,technology innovation,scientific management theory,separation between management and ownership,petition and change of social responsibility,企业的法律形式及经营特点,business legal forms and,operating characters,1.,个体企业,self-employed business/individual business,个体企业由业主个人出资兴办，由业主自己直接经营的企业。,由一个自然人投资设立的企业,The business invested by a natural person,个体企业的投资人对企业债务承担无限责任,absolute liability by self-employed laborers,内部机构简单，经营管理方式灵活,simple organization,flexible management,非法人企业，无独立承担民事责任的能力,non-legal entity,no substantive civil legal status,企业的法律形式及经营特点,business legal forms and,operating characters,个体企业的优缺点分析,Merits and shortings,Merits,程序简单,easy procedures,规模较小、灵活多样、效率较高,small scale,agility and diversity,high efficiency,易于保守业务秘密,good for keeping secrets,竞争性和进取性强,peting and enterprising,扩大就业和社会投资,improving employment and social investment,Shortings,经营能力和管理知识的局限,limited capability and knowledge on operation and management,经营规模的有限,small scale,风险大、安全性差,high risks,生存期限有限,limited life-span,企业的法律形式及经营特点,business legal forms and,operating characters,2.,合伙制企业,partnership business,合伙制企业是由两个或两个以上的个人联合经营的企业，合伙人分享企业所得，并对营业亏损共同承担责任。,由两个以上的自然人联合组成,invested by more than two natural persons,以合伙协议为联合的法律基础,the partnership agreement is the legal basis of cooperation,内部关系属于合伙关系,partnership in responsibility for business operation,risks,profits and losses,合伙人对合伙企业债务承担无限连带责任,joint absolute unlimited liability,企业的法律形式及经营特点,business legal forms and,operating characters,合伙企业的优缺点分析,Merits and shortings,Merits,设立手续简单，费用少,easy procedures and low fees,扩大了资金来源，提高了企业盈利和信用能力,Expanding sources of money,upgrading the level of business,profit-making capability and credits,税收负担较轻,low tax burden,法律环境宽松,easy legal circumstance for partnership,Shortings,相对公司而言，合伙企业资信、资金仍然有限,Relatively limited credit and money,投资风险仍然较大,high risks,管理不利于统一,inharmonious management,续存时间不稳定,uncertain life-span,企业的法律形式及经营特点,business legal forms and,operating characters,企业的法律形式及经营特点,business legal forms and,operating characters,3.,股份合作制企业,Stock cooperative business,在我国的经济生活中，还有一种既不同于合伙制企业，也不同于股份公司的企业形式。它是依法发起设立的，企业资本以本企业职工股份为主构成的，职工股东共同出资、共同劳动、民主管理、共担风险，所有职工股东以其所持股份为限对企业承担责任，企业以全部资产承担责任的企业法人。,独立的企业法人,independent legal entity,股东为本企业职工,stockholders are working staff of the enterprise,具有现代企业管理特点,modern business management,劳动合作与资本合作相结合,labor cooperation and capital cooperation,盈利性与互助性相结合,bination between profitability and mutual benefits,按劳分配与按资分配相结合,distribution according to work and contribution,企业的法律形式及经营特点,business legal forms and,operating characters,4.,无限责任公司,Unlimited pany,是指由两个或以上的股东组成，股东对公司的债务承担,连带无限清偿责任,的公司。,Joint unlimited liability,公司股东对公司债务负无限清偿责任,unlimited liability,无限责任公司全体股东对公司债务负有连带责任,joint unlimited liability,公司所有权与经营权融为一体,No separation in ownership and management,股本可任意改变，无须政府核准,equity capital can be changed at will without official permission.,无须公开任何会计报表,No need to unveil any accounting report and form,企业的法律形式及经营特点,business legal forms and,operating characters,5.,有限责任公司,limited pany,有限责任公司是指由两个以上股东共同出资，每位股东以其认缴的出资额为限对公司承担有限责任，公司以其全部资产为限对其债务承担责任的企业法人。公司不对外发行股票，股东出资额由其协商确定。,股东人数有限,regulated number of stockholders,不能公开发行股票,not issue stocks open,股东承担有限责任,limited liability undertaken by stockholders,组织机构设置灵活、简便,simple and easy structure in organization,优点：账目不必公开，股东彼此熟悉，组建相对容易；,no need to unveil the accounting book,stockholders,knowing each other well and easy to set up,缺点：资金规模小，股权转让困难,limited money,difficult stocks transfer,企业的法律形式及经营特点,business legal forms and,operating characters,6.,股份有限公司,limited liabi