美国中小企业组织形式对我国民营企业的借鉴意义

本文对美国个人独资企业 Sole proprietorship，普通合伙 GP，有限责任合伙 LLP，有限合伙 LP，有限 责任企业 LLC，中小公司 Corporation 等几种商主体形式作一概括的比较分析，从责任形式、税务负担、企业管 理权等几个角度阐述了中小企业主在不同条件下选择不同商事法律主体的斟酌与取舍。笔者期待中国政府 在了解西方国家灵活多样的企业组织形式的基础上，在法律上认可更多灵活的、适应不同条件的、能为中国民 营经济采纳的企业组织形式，为中国的民营企业家与民间资本提供更广阔的经济舞台。

Based on the comparison of different types of partnership enterprises in the United States,such as:Gener- al partnership,Limited liability partnership,Limited partnership,Limited liability company,the writers here illustrates how an investor choose any of them in consideration of its legal liability,taxation and management performance,etc.By introducing these diversified and flexible partnership enterprises of the western counties,the writers hope to see more of them will be adopted by the Chinese law in or...