独资企业,是指由一个出资兴办、完全归个人所有和控制的企业。这种企业在法律上为自然人企业。独资企业财产及收益归个人所有,经营利润可以独享而无需同别人分摊;企业在经营上制约因素较少,经营方式灵活,弹性较大;企业易于创立和解散,不同于其他种类企业在创立时需要复杂的法律登记手续,易于保密,在市场经济的激烈竞争中,占有独特的优势。但独资企业是最早产生的也是最为简单的一种企业形式,与现代公司制企业相比,存在很多缺点:独资公司须承担无限责任,一旦企业亏损甚至破产,企业所有者要用自己的所有财产包括家庭财产承担连带责任。这种企业规模受到限制,由于所有者只有一个,因而不论在集资上还是在生产规模上都不能发展很快;企业的生存取决于企业主的寿命,如果企业主死了,企业也不复存在了,因此,企业的寿命有限,使企业的雇员和企业的债权人承担较大的风险。 Sole proprietorships refer to companies that are funded, owned, and controlled by individuals. This kind of company is legally a natural person company. The property and income of a wholly-owned enterprise are owned by individuals. The operating profits can be enjoyed independently without having to share it with others. The enterprises have fewer constraints on business operations, flexible business methods, and greater flexibility; enterprises are easy to create and dissolve, unlike companies of other types. It requires complex legal registration procedures and is easy to keep confidential. It has unique advantages in the fierce competition in the market economy. However, a sole proprietorship is the earliest and most simple form of business. Compared with modern company-based companies, there are many shortcomings: Sole proprietorship companies must assume unlimited liability. Once the company is in a loss or even bankruptcy, the business owner will use all his property. Including family property bears joint and several liability. This kind of enterprise is limited in size. Since there is only one owner, no matter whether it is on fund raising or on the scale of production, it cannot develop very quickly. The survival of an enterprise depends on the life of the owner of the enterprise. If the owner of the enterprise dies, the enterprise no longer exists. As a result, the company’s life span is limited, so that the company’s employees and corporate creditors bear greater risks.