2018年中级会计《会计财管》视频-中级会计会计财管视频网盘免费下载

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第一节　企业与企业财务管理
一、企业及组织形式
1.企业
　　企业是一个契约性组织，它是从事生产、流通、服务等经济活动，以生产或服务满足社会需要，实行自主经营、独立核算、依法设立的一种营利性的经济组织。
2.企业组织形式
　　典型的企业组织形式有三种：个人独资企业、合伙企业以及公司制企业。
　　（1）个人独资企业特点投资人一个自然人承担责任无限债务责任权益转让困难筹集资金难以从外部获得大量资金所得税个人所得税组建公司的成本低企业生命有限

2.合伙企业的特点

投资人两个或两个以上自然人或法人、组织承担责任无限的、连带债务责任权益转让权益转让需经其他合伙人同意，甚至修改合伙协议筹集资金从企业外部大额筹集资金难度大所得税个人所得税组建公司的成本较低

3.公司制企业的特点

投资人有限责任公司（1-50），股份公司（2-200）承担责任有限债务责任权益转让容易筹集资金容易筹集大额资金所得税公司所得税和个人所得税组建公司的成本高

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