【正文】
ts and losses 企業(yè)是具有法人資格的經(jīng)濟(jì)實(shí)體 business entity as a legal person 企業(yè)的涵義、產(chǎn)生和發(fā)展過程Business meaning, initiation and development 2. 企業(yè)的產(chǎn)生與發(fā)展過程 business initiation and development 手工作坊與現(xiàn)代企業(yè) 封建社會與資本主義社會 workshops and modern enterprises feudal society and capitalist society 工業(yè)生產(chǎn)時(shí)期 workshop period 工廠生產(chǎn)時(shí)期 manufactory period 企業(yè)生產(chǎn)時(shí)期 enterprise period 企業(yè)生產(chǎn)時(shí)期的主要特點(diǎn): 生產(chǎn)規(guī)模不斷擴(kuò)大、技術(shù)革新、科學(xué)管理制度的出現(xiàn)、管理權(quán)與所有權(quán)分離、企業(yè)競爭加劇和企業(yè)的社會責(zé)任改變。 production scale, technology innovation, scientific management theory, separation between management and ownership, petition and change of social responsibility 企業(yè)的法律形式及經(jīng)營特點(diǎn)business legal forms and operating characters 1. 個(gè)體企業(yè) selfemployed business/individual business 個(gè)體企業(yè)由業(yè)主個(gè)人出資興辦,由業(yè)主自己直接經(jīng)營的企業(yè)。獨(dú)立的企業(yè)法人 independent legal entity股東為本企業(yè)職工 stockholders are working staff of the enterprise具有現(xiàn)代企業(yè)管理特點(diǎn) modern business management勞動合作與資本合作相結(jié)合 labor cooperation and capital cooperation盈利性與互助性相結(jié)合 bination between profitability and mutual benefits 按勞分配與按資分配相結(jié)合 distribution according to work and contribution企業(yè)的法律形式及經(jīng)營特點(diǎn)business legal forms and operating characters4. 無限責(zé)任公司 Unlimited pany 是指由兩個(gè)或以上的股東組成,股東對公司的債務(wù)承擔(dān) 連帶無限清償責(zé)任 的公司。股東總數(shù)只有最低限,沒有最高限 the regulated minimized number of shareholders公司股份等額構(gòu)成,并通過公開向社會發(fā)行股票募集資金Raising money through issuing stocks with equal face value to the public股東只負(fù)有限責(zé)任 limited liability undertaken by the shareholders公開公司財(cái)務(wù)狀況 unveil kinds of accounting reports 所有權(quán)與經(jīng)營權(quán)分離 separation in ownership and management企業(yè)的法律形式及經(jīng)營特點(diǎn)business legal forms and operating characters股份有限公司企業(yè)的優(yōu)缺點(diǎn)分析 Merits and shortings Merits資金來源廣泛 wide capital and money sources發(fā)行股票募集的資金不用償還,保證企業(yè)發(fā)展的穩(wěn)定性 unrefunded money raised from stock market guarantee a stable business development 股票的流動性 liquidity of stocks健全的公司管理機(jī)制 sound mechanism of management Shortings程序復(fù)雜 plicated procedures 小股東權(quán)益易受損害 vulnerable interests of small shareholders投機(jī)性 speculation財(cái)務(wù)公開 open financial affairsBrief summary ? the business meaning? the business initiation and development ? the bu