Annual Report 2020–21

大學校董會報告 Report of the Council 59 新冠肺炎疫情持續反覆，對全球公共衛生 構成異常風險，全球沒有一個地區能夠在這 沉重打擊中幸免於難，香港以及大學亦不例 外。儘管如此，大學不遺餘力地推行各項防 疫措施以保障教職員及學生的健康，為迎接 新常態奠下穩固基礎。 為了更全面及詳盡地呈報大學的綜合財務狀 況，從2020至21財政年度起，所有大學全資 附屬機構的財務表現、資產及負債已納入大 學綜合財務報表內。 此財務報表臚列獲大學教育資助委員會（教 資會）資助或由非教資會資金支持的經常性 及非經常性活動的收入及支出。以下各段僅 概述大學營運表現。 大學在2020至21財政年度總收入較去年增 加十二億三千五百萬元，或百分之十一點三 至一百二十一億三千六百萬元（表一）。政府 資助收入共五十五億三千六百萬元，相比去 年減少四億七千七百萬元，主要是由於大學 已於去年達至教資會第八輪配對補助金計劃 的六億元撥款上限所致。此外，大學今年再 從研究配對補助金計劃中獲得一億三千萬元 撥款，但根據現行會計準則及教資會計劃指 南，只有一千六百萬元獲確認為收入，未使用 的部份須轉至財務狀況表的遞延收益中。 學費、課程及其他收費收入亦輕微減少六千 一百萬元至二十二億九千八百萬元，當中百分 之五十三來自非教資會資助課程。受疫情影 響，報讀教資會和非教資會資助課程的學生 人數下跌，導致本年度的總課程收入減少。 利息和投資淨收益則飆升十八億五千三百萬 財政表現 Financial Performance Persistent uncertainties stemming from the COVID-19 pandemic continued to pose extraordinary risks to global health. No community is immune to this onslaught and the Hong Kong community along with the University cannot but be adversely affected. Nevertheless, the University has spared no effort to mitigate these adverse effects by exercising every precaution in safeguarding the health and well-being of all staff and students and laying the foundation for all to face what is turning into a new normal. In order to present a more holistic and comprehensive financial position of the University, the financial results, assets and liabilities of all its wholly-owned subsidiaries have been consolidated with effect from the 2020–21 financial year. The financial statements report the income and expenditure for both recurrent and non-recurrent activities funded by the University Grants Committee (UGC) or supported by non- UGC funds. Comments and highlights below only refer to the operating results of the University. Total income surged by $1,235 million or 11.3% to $12,136 million (Table 1). Government subventions accounted for $5,536 million, but recorded a decrease of $477 million as compared to the previous financial year, when the University attained the Eighth Matching Grant Scheme ceiling of $600 million. Although the University received a further grant of $130 million from the Research Matching Grant Scheme during the year, only $16 million was recognised as income with the unused portion deferred according to the prevailing accounting standard and the UGC’s Operation Guide. Tuition, programme and other fees slightly decreased by $61 million to $2,298 million, of which 53% was contributed by non-UGC-funded programmes. Both UGC-funded and non- UGC-funded programmes recorded a decrease in income, mainly due to the decrease in student enrolment caused by the pandemic. The interest and net investment income had a