Annual Report 2015–16

除註明以外，所有款額皆以港元計算 Unless otherwise stated, all amounts are expressed in Hong Kong dollars The financial year ending on 30 June 2016 was the roll- over year of the 2012–15 triennium. Following the successful conclusion of the three-year normative undergraduate curriculum under the old academic structure, the University emerged from the 2012–15 triennium and the 2015–16 roll- over year in a further strengthened financial position. The financial results of the University and its constituent Colleges recorded a consolidated surplus of $626 million for 2015–16 and consolidated net assets of $18.5 billion as at 30 June 2016. The improved financial strength will equip the University to meet the challenges unfolded in the new 2016–19 triennium and the resource needs identified in the Strategic Plan 2016– 2020 . The financial statements reported the income and expenditure for both recurrent and non-recurrent activities funded by the government or supported by other non-government funds. Comments and highlights below refer to the operating results of the University. Total income decreased by $108 million or 1.3% to $7,972 million in 2015–16 (see table 1). The decrease was mainly attributable to a reduction in interest and net investment income, donations and benefactions and other income, moderated by the growth in government subventions. Government subventions accounted for $4,798 million and recorded an increase of $342 million compared to the last financial year, mainly due to additional allocations to block grants and supplementary grants to support increase in student numbers, inflation and upward pay adjustment for April 2015. Tuition, programmes and other fees went up slightly by $21 million to $2,000 million, of which 52% was contributed by non-UGC (University Grants Committee) funded programmes. Fee income from non-UGC funded programmes slightly exceeded that from the UGC funded programmes, owing to the relatively higher tuition fees being charged for the former in the absence of direct subsidies from the government. Interest and net investment income were caught in a downward trend and fell by $366 million to $1 million, due to the general negative outlook in global investment markets and economic growth, as 2015 至 16 年度為 2012 至 15 年三年撥 款期的延展年，標誌着三年制本科課 程順利完結，而大學於上一個撥款 期及延展年完結後財務狀況更加穩 健。截至 2016 年 6 月 30 日為止，大學 及成員書院綜合盈餘為六億二千六 百萬元，綜合總資產淨值為一百八十 五億元。穩健的財政實力使大學能 夠應付 2016 至 19 年新一個三年撥款 期的挑戰，並應付《策略計劃 2016– 2020 》中的資源需求。 此財務報表臚列受政府資助或由非 政府資金支持的經常性和非經常性 活動收入及支出。以下各段落概述 大學營運表現。 大學在 2015 至 16 年度的總收入較過 去年度減少一億八百萬元或百分之 一點三至七十九億七千二百萬元（見 表一）。收入下跌主因是利息及投資 淨收益、捐贈與捐款及其他收入減 少，而部分跌幅因政府資助增加而 抵消。政府資助收入共四十七億九 千八百萬元，相比去年增加三億四千 二百萬元，收入上升主因是學生人 數增加、通漲，以及因 2015 年 4 月公 務員薪酬上調而發放的額外整體補 助金及增補補助金。學費、課程及 其他收費也錄得輕微上升二千一百 萬元至二十億元，當中來自非大學教 育資助委員會（教資會）資助課程收 入，佔整體學費收入百分之五十二； 該等課程無政府補貼，收費較高，佔 總學費收入比重較大。市場預期美 元息率逐步上升及 2016 年 6 月英國公 投贊成脫離歐盟，影響環球投資市 場及經濟，增長未感樂觀，令利息及 淨投資收益下跌三億六千六百萬元 財政表現 Financial Performance 6 香港中文大學年報 CUHK Annual Report 2015–2016