财务与管理是小型企业的第三个支柱。缺乏有效的财务管理，可能导致企业因现金流不足而资金短缺，进而无法偿还债务。

根据一些指引，企业应该预留至少三个月的储备资金，以应对营收中断等突发情况。企业主不应犹豫寻求协助，例如向政府申请补助，咨询会计师、银行经理或地方经济发展官员——在澳大利亚的商业环境中，有多种资源与服务可供运用。

缺乏财务规划会使企业难以取得成长所需的资金，并降低其在变动环境中的持续经营能力。

Finance and administration is our third pillar of small business. A lack of financial management can result in businesses running out of money due to inadequate cash flow, which can have the flow on effect of being unable to pay debts.

According to some guidelines a business should have a reserve of at least three months to draw on, if needed, in the case of a revenue disruption. Business owners shouldn't hesitate to seek assistance, perhaps from the government to provide a subsidy, talk to your accountant, your bank manager, your local economic development officer - we have a range of different services that we can access in the Australian business context.

A lack of financial planning prevents businesses from gaining capital to grow and remain viable in a changing environment.

财务管理的基础在于建立可靠且一致的纪录保存制度

Financial management starts with reliable and consistent record keeping

记录保存

有效的纪录保存对小型企业的运营至关重要。这包括随时掌握手头现金的数量，并即时呈现企业的整体价值，这些资讯对潜在投资者而言尤为关键。

持续追踪应付与应收帐款，能确保您清楚掌握欠款对象及债务人。

良好的纪录保存还应确保税务申报、薪资发放、保险及退休金支付等事项均按时完成，这亦包含与上述义务相关的各项成本。

财务纪录还能揭示获利的季节性变化，帮助您制定策略以因应淡季。

避免使用手写笔记，电子试算表能提供更佳的资料整理与分析能力。专业会计软体（例如 Xero 和 MYOB）能通过自动化计算与深度分析报告，有效简化您的帐务记录流程。这种准确性与效率将有助于企业的整体成功与长期成长（Curtis，2017）。

Record keeping

Effective record keeping is vital for the operation of small business. It involves knowing how much cash is 'on hand' and provides a real-time snapshot of the value of your business, essential information for potential investors.

Keeping tabs on outstanding payables and receivables ensures that you stay on top of who you owe plus who owes you money.

Good record keeping involves ensuring your tax obligations, wages, insurance, and superannuation payments are up to date - this includes costs associated with these obligations as well.

Record keeping can highlight seasonal trends in profitability, allowing for strategic planning to offset lean periods.

Avoid handwritten notes, spreadsheets offer better organisation and analysis capabilities. Specialised accounting software, such as Xero and MYOB, can streamline your record keeping, with automated calculations and insightful reports. This accuracy and efficiency can contribute to the overall success and growth of your small business (Curtis 2017).

财务考量

当前财务状况
绩效基准比较
预测

Financial considerations

Current situation
Benchmarking
Forecasting