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La petite entreprise: perspective économique et de gestion

Author

Listed:
  • Bruno Amann

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Jacques Jaussaud

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

Bien que constituant une réalité économique indéniable, la petite entreprise ne fait l'objet d'aucune reconnaissance juridique globale, et de ce fait est privée d'un régime propre et cohérent. D'aucuns peuvent le justifier par le caractère très divers des structures économiques appréhendées par le vocable « petite entreprise », lequel d'ailleurs n'emporte pas un consensus. Pour autant que la petite entreprise embrasse des manifestations plurielles, nombre de petits entrepreneurs sont confrontés à des questions similaires, que celles-ci interviennent en amont sur le choix de la structure à retenir, ou qu'elles s'apparentent aux régimes fiscal, comptable, social qui s'appliqueront à l'entreprise.

Suggested Citation

  • Bruno Amann & Jacques Jaussaud, 2017. "La petite entreprise: perspective économique et de gestion," Post-Print hal-04073059, HAL.
    • Handle: RePEc:hal:journl:hal-04073059
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