香港科技大學
2009-2010
年報
116
HKUST 2009-2010 Annual Report
117
附錄
AppendiCES
附錄四:財務
Appendix IV : Finance
概況
2009/10年度盈餘為420,400,000元（2008/09
年度為129,600,000元），受惠於政府第五期
教資會配對撥款計劃成功籌募得額外捐款，
總 款 額 達231,900,000元（2008/09年 度 為
67,500,000元），而其配對撥款則經教資會確
定後，於下個財政年度發放及入賬。雖然利
息偏低，但證券市場的復甦帶來159,600,000
元 的 投 資 和 利 息 回 報（2008/09年 度 為
124,300,000元）。
綜合收入及開支
基於上述原因，年度綜合收入增至2,950,100,000
元（2008/09年度為2,683,000,000元），而綜合開
支較去年輕微調整至2,530,700,000元（2008/09
年度為2,557,400,000元）。
除撥款計劃下籌得理想的捐款收入及較高的投
資回報外，綜合收入的增幅還來自自負盈虧之
持續進修課程學費的增加。開支方面則跟隨政
府公務員之生活指數薪金調整而輕微下調。
分部結果
教育資助委員會（教資會）整筆撥款資助
之活動
2009/10年度為2009-2012三年撥款期的頭一
年，所得盈餘為34,000,000元（2008/09年度
為60,000,000元虧損），主要包括因新增研究
生而獲得的增補經常撥款及較高的投資回報。
在下個2012-2015三年撥款期開始四年新學制
的新增經常性教資會撥款之前，預計大學為準
備實施四年新學制所需的額外資源，將動用大
學教資會整筆撥款的儲備來補貼本三年撥款期
餘下兩年的開支。
OVERVIEW
The 2009/10 year ended with a surplus of $420.4 million
($129.6 million for 2008/09). The University benefited from the
announcement of the Government's Fifth Matching Grant Scheme
(MGS) under which additional donations were raised and the
total reached $231.9 million ($67.5 million in 2008/09), with the
matching grant amount to be accounted for and received pending
finalization by UGC in the next financial year. Although interest
rates remained low, the recovery in stock markets provided an overall
increase in investment and interest returns to $159.6 million ($124.3
million for 2008/09).
CONSOLIDATED INCOME AND EXPENDITURE
While consolidated income for the year increased to $2,950.1
million ($2,683 million for 2008/09), mainly for the reasons
mentioned above, consolidated expenditure at $2,530.7 million
was little changed from prior year ($2,557.4 million for 2008/09).
In addition to higher donation income under the MGS and
higher investment returns, the growth in consolidated income
was attributable to an increase in tuition fees from self-financing
continuing education programs. On the expenditure side, the
slight decrease was mainly due to a downward cost of living salary
adjustment which was in line with that of the Civil Service.
SEGMENT RESULTS
University Grants Committee (UGC) Block Grant-
funded Activities
Year 2009/10, the first year of the current triennium 2009-
2012, recorded a surplus of $34 million (a deficit of $60 million
for 2008/09) which was primarily due to an increase in income
including supplementary recurrent grants for additionally allocated
postgraduate student numbers and higher investment returns.
Until the UGC's allocation of additional regular recurrent funding
for the 4-year Undergraduate (UG) System by the next triennium
2012-2015, it is anticipated that the University will have to draw on
the UGC Block Grant Reserves to subsidize the recurrent spending
in the remaining two years of the current triennium in order to be
prepared for the additional resources required to implement the
4-year UG system.
籌募及有關活動
2009/10年 度 的 盈 餘 多 達189,700,000元
（2008/09年度為82,700,000元），主要來自
2010年6月在政府第五期教資會配對撥款計劃
下所籌得的新增捐款。該計劃將於2011年3月
結束，大學屆時亦將獲悉所配對的撥款總額。
因此，預期2010/11年度大學在這方面的盈餘
將高於正常水平。
持續進修教育活動，研究活動及其他活動
持續進修教育活動繼續為大學帶來可觀的收
入，加上研究活動的稅後收益、理想的投資回
報、為學生宿舍提供輔助服務的收入及其他活
動收入的增長，這方面的營運為2009/10年度
帶來196,700,000元的盈餘（2008/09年度為
106,900,000元）。
資本支出
科大深圳產學研大樓已於2010年8月完工，現
正為正式營運作準備。現有學術大樓的擴建計
劃於2010/11年度完成。其他正在施工的建設
項目包括李兆基商學大樓，科大高等研究院大
樓及一座容納700個學生宿位的新校舍將於四
年新學制實施前完成。大學現正為兩項已批准
之學生宿舍項目及新增教學及研究設施進行前
期計劃工作。
截至2010年6月30日，已批准之建築項目
及其他資本項目的資本承擔達2,418,000,000
元，其中1,678,000,000元來自已獲批准但未
收之教資會撥款，113,000,000元為承諾捐款，
其餘來自大學現有儲備及遞延收益。
展望
大學將延續為過渡2012年大學四年新學制而
制定的策略開支：除了上述大樓建設工程項目
外，全整合的企業資源計劃（ERP）訊息系統亦
計劃於2011年投入運作。此外，大學將繼續為
過渡2012年而聘請學術及行政人員。
隨著新聘副校長（大學拓展）的上任，大學將
進一步強化其籌款能力以支持發展大學的長遠
策略。
Fund Raising Related Activities
The surplus for 2009/10 was $189.7 million (82.7 million for
2008/09). This favourable result was attributable to the additional
donations solicited under the Fifth MGS launched in June 2010.
The MGS will be closed in March 2011 and the total amount of
matching grant that can be allocated to the University will be
known at that time. In this regard, it is expected that 2010/11 will
see a higher-than-normal surplus for this segment.
Self-Financing CPEP, Research and Other Activities
The self-financing Continuing Professional Education Programs
(CPEP) continued to contribute sizeable surpluses to the University.
Together with net income after tax of research activities, the higher
investment return and income from auxiliary services for student
and other activities, this operation segment saw a surplus of $196.7
million for 2009/10 ($106.9 million for 2008/09).
CAPITAL EXPENDITURE
The HKUST Shenzhen IER (Industry, Education and Research)
Building was completed in August 2010 and is under preparation
for occupation. Extension to the existing academic building is
targeted for completion within year 2010/11. Other in-progress
capital projects including the Lee Shau Kee Business Building,
Institute of Advanced Study (IAS) academic building, and a new
hostel with 700 student places are targeted for completion before
the implementation of the 4-year Undergraduate (UG) system.
Planning work is underway for the two approved joint student
hostel projects and additional teaching and research facilities.
As at 30 June 2010, the total commitments for the approved
construction projects and other capital items amounted to $2,418
million. Of which, $1,678 million will be supported by approved
but yet to be received UGC grants, $113 million by pledged
donations and the rest by the Group's reserves and deferred income
on hand.
OUTLOOK
The University will continue its strategic investment in order to
prepare for the transition to the 4-year UG system in 2012: in
addition to the above-mentioned capital building construction
projects, the implementation of an integrated Enterprise Resources
Planning (ERP) system is targeted to go live in 2011. The University
is continuing to hire both faculty and administrative staff to prepare
for the transition to 2012.
With the arrival of the new Vice-President for Institutional
Advancement, the University will be able to further strengthen its
fund raising capabilities to support the University's longer term
strategic development.
