The Organizational Entities and Legal Structures of Small and Medium Enterprises
Date Issued
2007
Date
2007
Author(s)
Hung, Pang-Heng
DOI
zh-TW
Abstract
As everybody knows, Small and Medium enterprises (SMEs) play a very important role in the economic development of Taiwan. Besides, they have a great impact on the society and culture in Taiwan as well. Therefore, there have been many researches and studies about the SMEs, and that also demonstrated the importance of the SMEs in Taiwan. But it is interesting that there are still fewer researches and studies in the field of business organization, which is what this thesis will be focusing on.
In Taiwan, there are many kinds of business organizations coded in the Companies Law and other relevant laws, but some of them are still not coded , such as sole proprietorship, which is used most frequently in SMEs, is a non-codification one. Entrepreneurs have to take all considerations that they care about into account, including the legal entity, liability, managed-model, and taxation, before they decide what kind of business organization they will use. However, the business organizations coded in the laws might not fit all the needs of the entrepreneurs. That causes a gap between the business organizations and the needs of the entrepreneurs.
This thesis will be divided into six chapters. First, Chapter 2 defines the SMEs. Chapter 3 tries to explain the SMEs’ features and divides them into four main types. Chapter 4 compares the entrepreneurs’ needs in the four types and the business organizations that are actually used, trying to describe the gaps between them. Chapter 5 adopts a comparative study method, focusing on the relevant legal regimes of developed countries (including U.S.A., England, and Japan). The conclusion of this thesis will then be applied to analyze the advantages and disadvantages of our present legislation, and to make amendment recommendations.
Subjects
中小企業
組織型態
法律架構
閉鎖性
有限責任
資合公司
人合公司
small and medium enterprises
organizational entities
legal structure
closely held
limited liability
Type
thesis
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