Annual Report 2021–22

大學校董會報告 Report of the Council 65 新冠肺炎疫情持續威脅公共衛生及擾亂環 球經濟。基於滯脹壓力、地緣政治危機和金 融市場波動，為全球經濟復蘇帶來直接的衝 擊及變數。在這些不利因素下，大學亦不能 倖免，從去年創下投資回報的歷史新高，逆 轉至今年錄得中度虧損。此外，香港中文大 學醫院（中大醫院）的收入，亦因受疫情影響 而不勝預期。 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2021-22財政年度總收入較去年減少 三十億五千七百萬元，或百分之二十五點二 至九十億七千九百萬元（表一）。政府資助收 入共五十六億七千九百萬元，相比去年輕微 減少一億四千三百萬元。大學歡迎教資會將 研究配對補助金計劃限期延長兩年至2024 年7月，同時欣然報告大學在2021-22財政年 度已成功獲得計劃撥款上限五億元。雖然大 學今年從研究配對補助金計劃中獲得一億四 千六百萬元撥款，但根據現行會計準則及教 資會操作指引，只有三千四百萬元獲確認為 收入，未使用款項須轉至遞延收益中。 學費、課程及其他收費收入亦適度增加一億 八千六百萬元至二十四億八千四百萬元，當中 百分之五十六來自非教資會資助課程。由於 2021年秋季疫情相對受控，報讀教資會和非 教資會資助課程的學生人數皆上升，令本年 度的總課程收入增加。自2022年第一季掀起 加息周期以抵抗通貨膨脹，烏克蘭戰爭引發 能源危機，部分中國城市於疫情期間實施封 財政表現 Financial Performance The COVID-19 pandemic has continued to threaten public health and roil the world’s economy. The global economic recovery is battling against strong headwinds, due to stagflationary pressures, geopolitical risks and financial markets volatility. The University, like everyone else, cannot be exempt from these adverse conditions, resulting in investment returns turning from a record high in the 2020-21 financial year to a modest loss in 2021-22, and consolidated deficit caused by lower than expected turnover of the CUHK Medical Centre under the impact of the pandemic. 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 declined by $3,057 million or 25.2% to $9,079 million (Table 1). Government subventions accounted for $5,679 million, recording a slight increase of $143 million as compared to the 2020-21 financial year. The University welcomed the extension of the deadline of the Research Matching Grant Scheme for a further two years to July 2024, and the University is delighted to report that it reached the ceiling of $500 million in the 2021-22 financial year. Although the University received a further grant of $146 million from the Research Matching Grant Scheme during the year, only $34 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 moderately increased by $186 million to $2,484 million, of which 56% was contributed by non-UGC-funded programmes. Both UGC-funded and non-UGC-funded programmes recorded an increase in income, mainly due to the increase in student enrolment as the pandemic had become more under control in the fall of 2021. The interest and net investment income had a sharp downturn of $2,839 million or 126.3% ending up in a loss