Annual Report 2001–02

的開支總額為低。（去年因更改會計政策而需為員 工假期福利一次過撥備四億五千七百萬港元，若 撇除該數，則去年度的總經常支出實為二十九億六 千 萬 港 元 。） 大 學 今 年 的 行 政 支 出 為一 億 五 千 八百萬港元，回復兩年前的金額水平，並只佔總經 常支出的百分之五點四，百分比為過去四年的最 低。 其他營運收入仍然持續增加，主要得力於自資課 程。近數年，自資課程無論在學生人數或學費收入 方面，增長率皆非常可觀；其學費收入更佔其他營 運收入總額的百分之六十七，共二億七千六百萬港 元。為加強持續和專業敎育，以及改善工商管理碩 士學位課程的敎學設備和學習環境，校方於二零零 一年年底購入中環美國銀行中心大廈一樓，作為市 區敎學中心，供這些課程使用。今年的特定及指定 項目總支出為十四億港元，專用收入盈餘共二億五 千六百萬港元，將滾存作日後之用。 本財政年度錄得的資產淨值為三十五億六千萬港 元，較去年增長百分之九，反映大學的財政狀況比 過 往 更 為 穩 健 。 在 持 續 低 息 的 境 況 下 ， 大學 減少了短期的銀行存款，轉而投資於一些息口較高 的四至五年期定息存款證，使總投資額較去年增加 一 倍 ， 至 十八 億 二 千 萬 港 元 ； 流 動 資 產 淨 值也 相應大幅下降百分之三十八，至十六億九千萬港 元。 由敎學和行政人員共同組成的管理層經多年努力， 為中大建立了優良的管理制度，並大幅改善了學校 的財務狀況。於本年度終結，大學的儲備金約為八 億二千萬港元。 香港經濟持續不振，加上環球經濟不景氣，相信未 來數年，政府對院校的撥款會繼續收縮，中大將面 對更大的財政挑戰，必須努力開源節流，包括重整 工作流程和重排發展次序。 billion if the one-time provision of HK$457 million for the leave entitlements of all University staff was discounted.) Total administration expenditure for the year was HK$158 million, the same as two years ago, constituting 5.4 per cent of total General Expenditure, which was the lowest in the past four fiscal years. Self-financed teaching programmes continued to grow both in terms of student number and fee income. Fee income of HK$276 million from these programmes accounted for 67 per cent of total Other Operating Income. To cope with the expansion of bot h continuing and professional education and the MBA programmes, town centre premises at the Bank of America Tower in Central were acquired to upgrade facilities for their self-financed programmes. An expenditure of HK$1.4 billion on Specific Funds was incurred for earmarked and specific activities. The unspent income balance of HK$256 million was carried forward to fund activities in future years. The University's financial position at the year end was strong, with total net assets standing at HK$3.56 billion, an increase of 9 per cent over 2000-1. Given the low interest rate environment, short-term holding in time deposits was reduced and funds were shifted to higher return fixed rate deposits with a four- to five-year tenure. As a result, investment balance more than doubled to reach HK$1.82 billion at year-end while Net Current Assets were reduced by 38 per cent to HK$1.69 billion. As a result of the introduction of many good practices in management during the year, the financial position of the University was much sounder than before, with a reserve balance of HK$820 million standing at the year end. Given the global and local economic downturn, public funding for higher education is expected to remain tight in the coming years. Faced with such financial challenges, the University needs to explore new funding avenues and contain expenditure through continuous process re- engineering and the redefining of priorities. d o n a t i o n s , f i n a n c e a n d a c c o u n t s 捐贈、財務與賬目 85