A Study On The Institution Efficiency And Application Of Partnership Enterprises

Partnership is a kind of enterprise organization forms which is popular in the area of Euro-American venture investment, for the perfect connection of human resource and capital and tax preference; it is accepted by many enterprises. While the proportion that small and medium-sized enterprises of our country chose partnership by statistics declined in recent years, near the same time, the new partnership enterprises law of the people's Republic of China had revised in August, 2006, and it will be acted on June 1st, 2007. The research on the efficiency and application of partnership will help to know and promote this kind of enterprise organization form.This thesis firstly recalls the history of development of enterprise organization form, based on the basic theories of business organization, it analyses the affected factors, such as the initial registered capital, the scale of enterprise, efficiency of management, tax policy, responsibility, the characters of history and culture, then it makes a compared analysis among ownership, partnership and incorporation, in order to tell the differences of organization efficiency and scale of economics. Then it analyses the attractive and applicable conditions of partnership and especially in limited partnership based on the cases of Euro-American. Above this, the thesis analyses the situation of partnership in China and the problem existed in the small and medium-sized enterprises, then it compares the same and differences between China and western countries and accounts the factor of history and culture, it presents the reasons of choosing partnership and the ways of develop partnership. This thesis tries to give some theoretic supports of choosing enterprise organization form and proves it is reasonable that some small and medium-sized enterprises chose partnership.