商学导论 第14章 中文版

利润分配与亏损负担合伙企业法对劳务出资的合伙人的利润分配与亏损负担没有规定平摊风险—德国民法典772条按最低分担比例进行—法国民法第1853条负盈不负亏—台湾省商法二、公司的资本（一）公司的资本制度资本三原则：公司在成立时，必须确定相当数量的资本并且连续保持该数量资本的三个基本原则1.资本确定原则法定资本制：大陆法系，日本授权资本制：英美法系，授权与发行资本折衷资本制：德国、法国2.资本维持原则公司设立时,非货币资本要全部缴清公司正常经营时,通过固定资产的折旧制度来弥补公司的资本价值转移政府限制公司不恰当地处理资本实施公积金制度和股息分配制度3.资本不变原则（二）公司资本的出资方式现金、劳务、实物、有价证券、无形资产一、什么是公司章程规定公司的性质、地位、组织机构、权利能力、行为能力、责任能力以及公司对外关系的规范性文件，是公司的根本性大法。

公司章程含义：英美法系国家：美国：公司章程和公司细则；英国：公司大纲和公司细则。

公司章程或公司大纲是规范公司对外事务的；公司细则是规范公司对内事务的。

大陆法系国家：一个统一文件。

日本和德国规定公司章程必须经过公证。

绝对记载事项与相对记载事项：二、公司章程的作用设立公司的构件：资本、章程与发起人公司章程是公司设立的主要条件和重要文件公司章程是确立公司权利和义务关系的基本法律文件公司章程是确定公司经营管理人员的职责和权限范围法律文件三、公司章程的基本内容有限责任公司：(一)公司名称和住所；(二)公司经营范围；(三)公司注册资本；(四)股东的姓名或者名称；(五)股东的出资方式、出资额和出资时间；(六)公司的机构及其产生办法、职权、议事规则；(七)公司法定代表人；(八)股东会会议认为需要规定的其他事项。

股份有限公司：(一)公司名称和住所；(二)公司经营范围；(三)公司设立方式；(四)公司股份总数、每股金额和注册资本；(五)发起人的姓名或者名称、认购的股份数、出资方式和出资时间；(六)董事会的组成、职权和议事规则；(七)公司法定代表人；(八)监事会的组成、职权和议事规则；(九)公司利润分配办法；(十)公司的解散事由与清算办法；(十一)公司的通知和公告办法；(十二)股东大会会议认为需要规定的其他事项。

Jeff Madura*《商学导论》第四版推荐序- 论文关键字：英语学习大学企业课程课堂大学生学生课本导论Jeff adura*《商学导论》第四版推荐序在国外大学，无论是文科还是商科学生，无论是理科或工科学生，他们共同的追星课程之一是一门与“商学”有关的课程，英语为：“Intrdutin t Business”，“Business Essentials”或“Business Fundaentals”。

国内称之为“工商学导论”或“商学导论”。

“Business Studies”与“Intrdutin t Business”有何区别？根据朗文与牛津等权威辞典的定义，“Business Studies”是涉及到“经济学”、“金融学”、“财政学”与“管理学”等学科的大学课程。

“Intrdutin t Business”是“Business Studies”的入门课程，通常讲述的内容包含：如何创建企业(business)、企业经营的外部环境、企业管理、员工管理、市场营销与财务管理等。

为什么要学些有关“Business”方面的课程？大学生毕业后步入社会的第一个接触点可能就是企业。

了解企业的所有制性质、企业所处行业的发展状态、企业的经营状况、企业经营的外部环境、企业的管理体制、企业的用人政策，与学生未来择业求职、职业发展等方面不无关系。

企业是一个国家经济的细胞，企业经济效益递增既会助推国家经济腾飞也会提高人民生活水平。

中国经济经过三十年的快速发展取得了举世瞩目的辉煌成就：经济总量超3万亿美元进入全球三甲；人均国民总收入步入了中等收入国家行列；进出口贸易总额超2万亿美元攀上世界第二；外汇储备跃居世界第一位；沪深两市总市值突破30万亿元，首超GDP。

在全球市值前十大公司中，中国公司已经占据了半壁江。

国家日益强大富裕使当今大学生又添加了更多美好的憧憬与幻想。

现在，很多大学生步入社会时，除了憧憬找到一份高薪惬意的工作，早日成为有房、有车族外，还想通过理财尽快圆自己“百万富翁”之梦。

Introduction to businessChapter 1 : make a summary of this chapterThe chapter introduces five aspects which are relate to business respectively. Beneath I will make a brief summary of each part and point out how the influence each other.The first part the chapter gives is the conception of business. A business(or firm) is an enterprise that provides products or services desired by customers. So why does it come out? Entrepreneurs are encouraged to start a business because they earn profits when it sells its products or services. However, where does the profit come from? Absolutely It is gained by efficient running. If expenses are relatively low, the firms may get higher profits. So profits have becoming the motives of companies, on the controry, profit motives are influenced by the government, for instance, in socialistic countries, business are typically owned by the government and are not profit oriented. Without the prospect of earning profits, most people could not afford to creat a business and have to find some alternative form of work to run gain an income. Besides this, there also exists another kind of business, it is nonprofit one.A nonprofit organization is an organization that serves a specific cause and is not intend to make profits.The second part is about the resources used to produce products or services. They consist the following factors: natural resouces、human resouces、capital and entrepeneurship. They use land to estabilish a location the production and make other business decisions. They rely on capital to produce their products, they rely on entrepreneurship for guidance at the time they created and they evolve.The third part talks about key stakeholders in a business. People who hava an interest in the business are called stakeholders. There are mainly five kinds of stakeholders in a business. They are: owners, creditors ,employees, suppliers and customers. They all play important roles in business. The owners invest in the firm, while creditors lend money to the firm, employees are hired to conduct the firms business operations efficiently in order to satisfy the owners, suppliers provide the materials that the firms need to produce their products.And the fourth one talks about business environment. Tolally there are four kinds of environments that are relating to business environment: the social environment, industry environment,economic environment and global environment. Social environmet includes demoggaphics and consumer preferences, represents the social tendencies to which a business is exposed. Industry environment represents the conditions with the firms industry to which the firm is exposed. Economic conditions have a strong impact on the performance of each business. The global environment may affect all firms directly or indirectly. Some firms rely on foreign countries so they are more easily to be affected by international economic environment.The fifth one is the key types of business decisions. The key types of business decisions involved in running a business can be classified as management, marketing and finance decisions. Management decisions determine how the firmsresources are alloted, maketing decisions determine the product to be sold, along with the pricing, distribution, and promotion of that product. Finance decisions determine how the firm obtains and invests funds. Business decisions are improved as a result of accounting and information systems.accounting is used to monitor performance and detect inefficient uses of resouces in order to improve business decisions.All the five aspects above mentioned form the basic conception of business, only if we know the defines of each term can we understand business well. Chapter 2 How do business and social responsibility embody in business? Answer:when talking about business ethics and social responsibility, firms have many responsibilities to employees, stockholders, creditors, the environment and the community. Their decisions regarding the ethics and social responsibility can enhance its business performance.On the one hand, let us talk about the necessities of such kinds of responsibilities. Firms can gain the trust of customers, the direct or potential buyers e can increase their revenues, the only way to get profit. Why not? The firms can gain trust of employees, they serve the companies and customers well is the most important fortune. Through this, firms can increase effort by employees; firms can gain the trust of investors, which allows the firm to more easily obtain additional funding from investors; firms can gain the trust of creditors, which allows firm to more easily obtain additional funding from creditors; firms can gain the trust of stakeholders that the firm is not harming the environment; firms can gain the continued support of customers who may buy products in the future. All in all, the precondition is that firms shoud be responsible to all the above mentioned groups.On the other hand, how to embody firms have done something which is responsible for the customers,employees,stockholders,creditors,environment and communities.Firms have a responsibility to produce safe products and to sell their products without misleading the customers, they should be honest about products sold.Firms can satisfy their responsibility toward employees by enforcing safty guidelines, offering procedure that allows employees to report any complaints Firms should create incentives for managers to ensure that their decisions are intended to maximize the stock prize.Firms should manage the business well so that creditors can paid on time.Firms have a responsibilily to maintain a clean environment when operating their business.Firms should demonstrate a commitment to the community where the customers live.All of the firms decisions like those can bring a good reflection and can enhance their performance. Thus, business ethics and social responsibility affect firms businiss.Chapter 3 What are the factors that influence market price?Answer: Before answering this question, we should make sure what market price is. We all know that the performance of firms is affected by changes in the prices theycharge for products and the prices they pay for supplies are influenced by demand and supply conditions. When the quatity supplied by firms is less than the quatity demanded by customers, the market price goes higher,vice versa. So the market price may be influenced by the flexible markets demands and supplies. Thus far, the specific factors that influence the market price are the consumer income, consumer prefrences , production expenses. Consumers income determine the amount of products and services that individules can purchase. Higher consumer income generally results in a higher demand for products. As consumer preferences for a particular product change, the quantity of that product demanded by consumers may change. And the third one that can affect equilibrium prices is a change in productiion expenses. When firms experience lower expenses, they are willing to supply more at any given price. Thus, these are the three factors that influence markt price.。

商学导论心得体会今年暑假利用假期在学堂在线学了了商学导论：10节课带你走进商业世界。

本课程从行业、企业和个人三个层面，引导学生观察、理解商业世界，企业经营的基本逻辑，对企业的创立、成长、挫折、持续成功等有更深入的了解，并对企业管理的各类工作组成——如战略、组织、领导、创新等建立初步认识。

了解了商业的概念：商业是指的有组织的购买销售产品或者服务的活动。

而这活动是在特定的条件下进行的一个完整的过程，那么就有促成这个过程的四大因素：1）市场经济环境。

2）各向异性的市场主体。

3）自由市场。

4）两合交易（买卖双方），正因为有需求，所以才有了交换，进而产生了交易，最后形成了市场，而市场里进行的一切活动，也就造就了“商业”这么一个产物。

那么什么是管理，从视频里我们学到了管理区别于商业，管理更多地事通过人来完成的，与人有更加直接的联系，管理就是指在工作中以高效且有效的方式，与一群人共同获通过这群人，实现想要达到的目标的行为。

而管理包含的要点有三个：1）通过别人，一个人的行为不算管理，只有通过组织其他人去完成这么一项工作。

第二就是达到目标，组织大家进行一项工作总会有给定的目标或者任务，而管理正是为了完成这么一个目标或者任务而产生的一种行为。

第三就是方式有效。

完成的目标或者任务的方式很多。

现代管理三大支柱领导包括战略定位、组织设计和构造、个体领导。

其实管理者与领导者其实是存在微妙的差别的。

所谓的的管理者主要负责以下三个任务：第一是预算和计划，管理者需要对一些较为灵活变动的因素进行统计和分析，进而做出预算和计划，以此来保证管理和秩序，使得一些突发情况减少并尽可能减少不必要的浪费：第二雇员和组织。

第三是控制和解决问题。

所谓的领导者自己不设定目标，只负责设定方向，所能达到的目标是不定的，而朝这个方向前进的时候还需要别人来支持。

这时候领导者发挥的是一种叫做“连接人”能力，那么在有了组织后，就要设定方向进行探索，这就需要大家共同努力，但由于没有明确的目标，所以遇到困难的机会多，想要突破的难度也大。