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香港科技大學2006-2007年報
附錄四：財務
Appendix IV: Finance
全年營運情況
Operating Results for the Year
受惠於配對補助金計劃，大學於上一個年度錄得
802,200,000元盈餘，創歷史新高，並於2006/07年
度，持續錄得487,600,000元的可觀盈餘。
After having achieved a record-high surplus of $802.2 million in the
last financial year, the University continued to produce a handsome
surplus of $487.6 million for 2006/07 as a result of the UGC Matching
Grant Schemes.
綜合收入
Consolidated Income
本年度綜合收入為2,721,100,000元（2005/06年度為
3,040,600,000元），其中，1,647,700,000元（60.6%）
為政府補助，537,600,000元（19.8%）為學費及課
程收費，141,500,000元（5.2%）為利息及投資收
入，194,600,000元（7.1%）為捐款，136,800,000元
（5.0%）為輔助服務收入及62,900,000元（2.3%）其
他項目收入。由於從第三期配對補助金計劃所得之捐
款及配對補助金減少致令綜合收入下降。
Consolidated income for the year was $2,721.1 million ($3,040.6
million in 2005/06), comprising $1,647.7 million (60.6%) from
government subventions, $537.6 million (19.8%) from tuition and
program fees, $141.5 million (5.2%) from interest and investment
income, $194.6 million (7.1%) from donations, $136.8 million (5.0%)
from auxiliary services and other income of $62.9 million (2.3%). The
decline in consolidated income in 2006/07 was mainly attributable to
the decrease in donations and related matching grants received under
the third Matching Grant Scheme.
隨著自負盈虧之教育課程及活動的持續擴展，相關的
學費及課程收費增加了大學的收益。由於本年之平均
銀行利率較2005/06年為高，加上現金餘額的增長，
大學在投資及利息方面的收益皆有增長。
With the continuous expansion in self-financing education programs
and activities, additional revenue was collected from tuition and
program fees. Investment and interest income has also increased due
to a higher average bank interest rate than that of 2005/06 and the
growth in surplus cash balance.
大學於2006年2月成功完成第二期配對補助金計劃
（2005/06年度，大學共籌集了約700,000,000元的配
對補助金及相關捐款），並隨即在第三期配對補助金
計劃下為2006/07年度加添了約300,000,000元的捐
款及相關配對補助金。
Shortly after the successful completion of the second Matching Grant
Scheme in February 2006 (a total of some $700 million of donations
and related matching grants had been received for 2005/06), the
University secured further donations and related matching grants
of some $300 million under the third Matching Grant Scheme for
2006/07.
綜合開支
Consolidated Expenditure
本年度綜合開支為2,237,600,000元（2005/06年度為
2,241,900,000元），其中，1,659,000,000元（74.2%）
為學術及研究活動，114,600,000元（5.1%）為管理
及一般事務，334,400,000元（14.9%）為校舍及有關
費用，129,600,000元（5.8%）為其他項目。
Consolidated expenditure for the year was $2,237.6 million ($2,241.9
million in 2005/06), comprising 1,659 million (74.2%) for learning
and research activities, $114.6 million (5.1%) for management and
general expenditure, $334.4 million (14.9%) for premises and related
expenses, and $129.6 million (5.8%) for other items.
大學的總開支基本上維持平穩，於薪金支出方面有所
下調，惟下調幅度被學習、研究及學生活動等營運支
出的增加所抵消。
While the total expenditure was maintained at a steady level, there
was a decrease in salaries expense which was offset by an increase in
operating expenditure for learning and research, as well as student
activities.
因為需要支付自願離職計劃的一筆過款項而導致
2005/06年度的不尋常高額薪金支出。由於2005/06
年度的自願離職計劃，因而節省了2006/07年度的薪
金支出，但部分被2007年4月跟隨公務員的加薪調整
所抵銷。
A one-off voluntary redundancy (VR) payment was made in 2005/06
resulting in the unusually high level of salaries expenditure in that
year. While salaries saving was achieved in 2006/07 as a result of the
2005/06 VR Scheme, it was partly offset by an upward cost of living
salary adjustment made in line with that for the civil servants effective
April 2007.
教資會資助活動
UGC-funded Activities
本年度教資會撥款為1,611,500,000元，佔政府補
助的97.8%，包括整筆經常撥款1,216,400,000元，
為房屋、研究、建設工程、退還差餉及地租而設的
指定撥款共279,000,000元，額外配對補助撥款為
116,100,000元。
UGC grants accounted for $1,611.5 million or 97.8% of government
subventions. This included recurrent block grant of $1,216.4 million;
earmarked grants for housing, research, capital works and rates and
government rent refunds of $279.0 million; and extra matching grants
of $116.1 million.
