Individual industrial and commercial households are not enterprises in the legal sense of our country at present.
The form of enterprise organization stipulated by China law is: corporate enterprise; Partnership enterprise; Wholly-owned enterprise. Although individual industrial and commercial households have to go through the formalities of industrial and commercial registration, government administrative organs manage and standardize individual industrial and commercial households as a special economic organization independent of enterprises.
Individual industrial and commercial households refer to families or households where citizens are engaged in industrial and commercial operations within the scope permitted by law and approved and registered according to law. Individual industrial and commercial households can also set up shop names and carry out activities with their shop names; Rural contracted business households refer to families or joint households that are members of rural collective organizations and engage in commodity business in accordance with the contract within the scope permitted by law.
Corporate finance Corporate finance is based on the objective financial activities and financial relations in the process of enterprise reproduction. It is an economic management work to organize enterprise financial activities and deal with financial relations according to financial laws and regulations and corporate financial principles.