Annual Report 2017–18

8 香港中文大學年報 CUHK Annual Report 2017–2018 透過有效的財務管理，大學整體錄得綜合全 面收益總額共十六億港元及綜合資產淨值共 二百一十六億港元。大學財務穩健，將繼續提 供於《香港中文大學策略計劃2016 – 2020》 內所定下各項目標所需資源，以及對2019至 22年新一個三年撥款期作更好準備。 此財務報表中臚列經常性和非經常性活動的 收入及支出，不論是受政府資助或由非政府 資金支持的。以下各段僅概述大學營運表現。 大學在2017至18年度總收入較去年增加二億 九千九百萬港元或百分之三點二至九十五億 三千四百萬港元（表一）。從政府資助的收入 共四十九億二千七百萬港元，相比去年增加 九千二百萬港元，增加的主因是學生人數增 加、通漲調整，以及由於2017年4月和2018年 4月公務員薪酬上調而發放額外整體補助金 及增補補助金。學費、課程及其他收費也上 升一億二百萬港元至二十一億二千萬港元， 當中來自非教資會資助課程的收入，佔整體 學費收入百分之五十一點六，而非教資會資 助課程因無政府直接補貼而需按自資營運原 則收費，所以學費收入比教資會資助課程的 略高。在美國與中國貿易戰的氛圍之下，投 資氣候逆轉、市場展望變得負面，雖然利息、 股息及滙兌收益全面上升，但整體利息及投 資淨收益錄得輕微下跌九百萬港元至八億 三千八百萬港元。鑑於第八輪教資會配對補 助金計劃即將推出，捐贈及捐款收入增加 三千五百萬港元或百分之五至七億三千一百 萬港元，主要用作發展大學各項基建項目。 大學總支出在2017至18年度增加百分之一點 三或一億三百萬港元至七十九億一千四百萬 港元（表二），主因是年度薪酬調整及預算增 加的教學、研究及支援服務，以及提升長遠 實力方面的開支。 Through effective financial management, the University has maintained a relatively healthy financial position for the financial year 2017–18, with a consolidated surplus of HK$1.6 billion and consolidated net assets of HK$21.6 billion. The improved financial capacity will enable the University to support the resource needs identified in the Strategic Plan 2016–2020 and to better prepare for the new triennium 2019–2022. The financial statements report 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 only refer to the operating results of the University. Total income increased by HK$299 million or 3.2% to HK$9,534 million in 2017–18 (Table 1). Government subventions accounted for HK$4,927 million and recorded an increase of HK$92 million compared to the previous financial year, mainly due to additional allocations to block grants and supplementary grants to support increase in student numbers, inflation and upward pay adjustments for April 2017 and April 2018. Tuition, programme and other fees increased by HK$102 million to HK$2,120 million, of which 51.6% was contributed by non-UGC funded programmes. Fees income from non-UGC funded programmes slightly exceeded that from the UGC funded programmes, owing to self-financing tuition fees being charged for the former in the absence of direct subsidies from the government. The interest and net investment income reached HK$838 million, recording a slight reduction by HK$9 million arising from the negative market outlook in the midst of trade war between the United States and China, despite an overall increase in interest income, dividend income and exchange gain. In view of the impending launch of the Eighth UGC Matching Grant Scheme, the donations and benefactions income grew by HK$35 million or 5.0% to HK$731 million, mainly for capital projects. Total expenditure rose by 1.3% or HK$103 million to HK$7,914 million in 2017–18, attributable mainly to the upward revision of pay adjustment and the planned increase in learning, research and support services, as well as for capacity building (Table 2). 財務表現 Financial Performance