Annual Report 2023–2024

66 香港中文大學年報 CUHK Annual Report 2023–2024 減少。在 2023-24 年度大學調整了投資策略， 減少人民幣的投資，增加美元定期存款和定息 證券，以確保更高的利息回報。美元在年度內 的升值，顯著減輕了投資組合內的匯兌損失。 此外，整體捐贈及捐款收入增加九千七百萬 元，升幅為百分之十七點二，捐款主要用於研 究活動和書院發展。輔助服務及其他收入整 體錄得淨增長三百萬元，主要由學生宿舍及服 務收入增加五千四百萬元，及其他的輔助服務 收入增加二千一百萬元所致，而科研合約和其 他收入則減少七千二百萬元。 由於採納香港會計師公會就取消強制性公積 金及長期服務金對沖機制新指引， 2023 年的 支出已重新列示，以反映相關會計政策的變 動。總支出由九十三億七千萬元增加八億五千 七百萬元，達到一百零二億二千七百萬元（表 二），增幅為百分之九點一，主要是由於薪酬 調整及大學各類活動在疫情後全面復常。學 術及研究支出為八十一億三千七百萬元，比率 持續維持在總支出百分之八十左右，足以證明 大學對教與學和研究質素的重視。大學在輔 助服務支出增加了一億四千七百萬元，至二十 億九千萬元，增幅為百分之七點六，主要由於 學生及一般教育事務及活動增加。 Renminbi and overweight US Dollar (USD) denominated time deposits and fixed income securities to secure higher interest returns. The appreciation of the USD during the year significantly mitigated the exchange losses within the portfolio. Furthermore, overall income from donations and benefactions grew by $97 million or 17.2%, mainly for research activities and collegiate development. Income from ancillary services and other income showed a net increase of $3 million, attributable to a combination of an increase in income from student hostels and service income of $54 million, an overall increase in other ancillary services income of $21 million, and a decrease in contract research and miscellaneous income of $72 million. Following the implementation of new guidance from the Hong Kong Institute of Certified Public Accountants on the accounting implications of abolishing the Mandatory Provident Fund and Long Service Payment offsetting mechanism, the 2023 expenditure has been restated to reflect this policy change. Total expenditure increased by $857 million or 9.1% from $9,370 million to $10,227 million (Table 2), primarily due to the upward pay adjustments and the full resumption of University activities post- pandemic. Expenditure on learning and research amounted to $8,137 million and remained close to 80% of the total expenditure, reaffirming the University’s mission to attach great importance to teaching, learning and research quality. Institutional support expenditure increased by $147 million or 7.6% to $2,090 million, mainly attributable to an increase in student and general education services and activities. 截至 6 月 30 日 Year Ended 30 June 2024 2023 (百萬港元 HK$'M ) (百分比 % ) (百萬港元 HK$'M ) (百分比 % ) 政府資助 Government Subventions 6,434 48.9 % 5,983 53.4 % 學費、課程及其他收費 Tuition, Programme and Other Fees 2,928 22.3 % 2,635 23.5 % 利息及投資淨收益 Interest and Net Investment Income 1,952 14.8 % 840 7.5 % 捐贈及捐款 Donations and Benefactions 661 5.0 % 564 5.0 % 輔助服務收入 Ancillary Services Income 422 3.2 % 380 3.4 % 其他收入 Other Income 764 5.8 % 803 7.2 % 總額 Total 13,161 100.0 % 11,205 100.0 % 表一： 按資金來源計算之大學總收益 Table 1: Total Income of the University analysed by sources of funding