什么是商业架构？

商业架构是指企业在法律上所采用的组织形式。在创业之初，选择适合的商业架构是最重要的决策之一。在考虑商业架构时，请自问以下几个问题：

独立性对您而言有多重要？
您与他人合作的能力如何？
面对危机时，您如何应对？
您对企业成长的动力有多强？
您对风险的承受程度如何？
您是否愿意分散决策权？
您是否愿意授权他人执行任务？
您是否愿意稀释所有权并与他人分享利润？

若在这些方面缺乏弹性，可能会限制企业的成长。

What is a business structure?

A business structure is the way a business is legally organised. Choosing a business structure will be one of the most important decisions you make when starting your business. When thinking about your business structure, ask yourself a few questions:

How important is your independence?
How well do you work with others?
How do you cope in a crisis?
How motivated are you to grow your business?
What is your appetite for risk?
Are you willing to decentralise your decision-making?
Are you willing to delegate tasks?
Are you willing to dilute ownership rights and share profits?

Being inflexible in these aspects may restrict the growth of your business.

选择商业架构

商业架构

优点

缺点

个体经营者

一种由个人自行创立并经营的简单架构

成立程序简单
成本低廉
利润无须分摊
容易调整或变更

成长受限
缺乏法律保护
业主若离开即无业务存续
无法分担风险
所有业务责任皆由个人承担

合伙企业

由两人或以上共同组成的架构

较易取得资本与营运资金
拥有更广的知识与技能基础
可分担工作量

共同承担决策与责任
需对所有合伙行为负连带责任
利润须共同分配

有限公司

由董事与股东组成的独立法人实体

有限法律责任
股东与管理层（董事）之间区分明确
股东可兼任员工或董事

架构较复杂
设立及营运成本较高
须向澳大利亚证券与投资委员会（ASIC）申报

其他架构选项

信托
公开有限公司
担保有限公司
合作社
社会企业
非营利组织

Choosing a business structure

Business structure

Advantages

Disadvantages

Sole trader

A simple structure where one person decides to start and run their own business.

Easy to set up
Inexpensive
No sharing of profits
Easy to change

Limitations on growth
Very little protection
No owner, no business
No sharing of risk
All aspects of the business are the responsibility of the sole trader

Partnership

A structure made up of two or more people.

Greater access to equity and working capital
Wider knowledge and skill base
Shared workload

Shared authority and responsibility
Responsible for all actions
Shared profits

Proprietary Company

An independent legal entity with directors and shareholders

Limited liability
Clear distinction between owners (shareholders) and managers
Shareholders can be employees (Directors)

Complex
Expensive
ASIC reporting requirements

Other options

Trusts
Public companies
Companies limited by guarantee
Cooperatives
Social enterprises
Non profit organisations