美国商事主体法中企业组织形式比较评析

Enterprises in the USA—A Comparative Study

美国Soleproprietorship,GP,LLP,LP,LLLP,LLC,Corporation等几种企业组织形式,既相互联系又存在着微妙差别。本文从责任形式、税务负担、企业管理权等角度对这些企业组织形式进行比较评析,为我国经济与法律工作者进一步了解和研究西方国家复杂多样的企业组织形式提供参考。

Based on the comparison of different types of enterprises in the United States, such as the sole proprietorship, GP, LLP, LP, LLLP, LLC and corporation, the writer states the rational choice should be in consideration of its legal liability, taxation and management performance, etc. Some western countries have much experience in the organization of corporates. Chinese entrepreneurs could learn from this practice.