Annual Report 2022–23

大學校董會報告 Report of the Council 65 隨著新冠肺炎疫情之陰霾於2022年下半年 開始消退，香港社會以及大學的運作亦逐步 復常。環球主要投資市場顯著回升，投資回 報為大學的盈餘和儲備帶來可觀進賬。穩健 的財政儲備令大學更有力支持《中大策略計 劃2021－2025》中的各個範疇，包括教育、 學生體驗、研究與創新、全球視野、人才吸納 與培育、凝聚校友及大學拓展，以及社會責 任與可持續發展。 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2022-23財政年度總收入較去年上升 二十一億二千六百萬元，或百分之二十三點 四，從九十億七千九百萬元增至一百一十二 億五百萬元 (表一)。其中政府資助的收入共 五十九億八千三百萬元，相比2021-22財政年 度溫和增加三億四百萬元。大學在去年已臻 研究配對補助金計劃上限五億元，並在今年 收到最後一期配對補助金額九千三百萬元。 但根據現行會計準則及教資會操作指引，只 有五千萬元獲確認為收入，未使用的款項須 轉至遞延收益中。 學費、課程及其他收費收入增加一億五千一 百萬元至二十六億三千五百萬元，當中百分 之五十八來自非教資會資助課程。主要由於 2022年下半年疫情轉趨穩定，報讀教資會和 非教資會資助課程的學生人數皆有所增加。 本年度的利息和投資淨收益有顯著反彈，上 升十四億三千一百萬元，扭轉去年五億九千 一百萬元虧損，錄得八億四千萬元收益。除 財政表現 Financial Performance The haze of the pandemic has been clearing out since late 2022. The activities of the Hong Kong community, as well as the University, gradually returned to normalcy. With the recovery in major investment markets, the returns from investments have contributed to a significant increase in the surplus and reserve. The healthy financial reservewill enable theUniversity to support its investment in the strategic areas identified for 2021-2025, namely education, student experience, research and innovation, global engagement, talent attraction and development, alumni engagement and institutional advancement, as well as social responsibility and sustainable development. 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 $2,126 million or 23.4% from $9,079 million to $11,205 million (Table 1). Government subventions accounted for $5,983 million, recording a moderate increase of $304 million as compared to the 2021-22 financial year. The University already reached the ceiling of $500 million under the Research Matching Grant Scheme and received the final matching grant of $93 million during the year. Nevertheless, according to the prevailing accounting standard and the UGC’s Operation Guide, only $50 million was recognised as income with the unused portion deferred. Tuition, programme and other fees increased by $151 million to $2,635 million, of which 58% was contributed by non- UGC-funded programmes. Both UGC-funded and non-UGC- funded programmes recorded an increase in income, mainly due to an increase in student enrolment after the pandemic situation became more stable in late 2022. The interest and net investment income had a significant rebound of $1,431 million from a loss of $591 million in the previous year to a gain of $840 million for the reporting year. Major investment