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Independent Auditor’s Report and Audited Financial Statements

獨立核數師報告及經審查的財務報表

Notes to the Financial Statements 財務報表附註

1. The Hospital Authority 1.

(a) Background (a) 背景

The Hospital Authority (“HA”) and its subsidiaries are collectively referred 在綜合財務報表中，醫院管理局（「醫管局」）及其附屬
to as the “Group” in the consolidated financial statements. HA is a statutory 機構統稱為「集團」。醫管局於一九九零年十二月一日
body established in Hong Kong on 1 December 1990 under the Hospital 根據《醫院管理局條例》( 第 113 章 ) 成立為法定團體。
Authority Ordinance (Cap.113). The Hospital Authority Ordinance provides 《醫院管理局條例》賦予醫管局管理及掌管香港公立醫
HA with the powers to manage and control the delivery of public hospital 院服務的權力。根據《醫院管理局條例》，醫管局的主
services in Hong Kong. Under the Hospital Authority Ordinance, HA is 要工作如下：
responsible amongst other matters for the following:

• advising the Government of the Hong Kong Special Administrative • 就公眾對醫院服務之需求及所需之資源，向香港
Region (the “Government”) of the needs of the public for hospital 特別行政區政府（「政府」）提供意見；
services and of the resources required to meet those needs;

• managing and developing the public hospital system; • 管理及發展公立醫院系統；

• recommending to the Secretary for Food and Health appropriate • 就公眾使用醫院服務須繳付的費用，向食物
policies on fees for the use of hospital services by the public; 及衞生局局長建議恰當的政策；

• establishing public hospitals; and • 設立公立醫院；及

• promoting, assisting and taking part in education and training of HA • 促進、協助及參與有關醫院服務的教育、員
staff and research relating to hospital services. 工培訓及科研。

Pursuant to Section 5(a) of the Hospital Authority Ordinance, an agreement 根據醫院管理局條例第 5(a) 條，政府與醫管局在二零
was entered into between the Government and HA on 3 June 2011 一一年六月三日達成協議（「協議」），雙方同意由醫管
(“Agreement”), under which the Government and HA agreed that HA shall 局管理及掌管有關的政府土地及建於其上的醫院、診
be responsible for managing and controlling the government lands and 所、設施、建築物及樓宇 ( 按協議附件 A 所載統稱「物
the hospitals, clinics, facilities, buildings and premises established thereon 業」)，以及物業內的設施和設備 ( 按協議附件 B 所載 )，
(as set out in Annex A of the Agreement and referred to as “Properties”), as 物業的擁有權仍歸政府所有。
well as the facilities and amenities (as set out in Annex B of the Agreement)
that may be provided on the Properties. The ownership of the Properties
continues to be held by the Government.

HA has also entered into agreements with the individual governing bodies 醫管局亦與個別前補助醫院的管治機構達成協議，容
of the ex-subvented hospitals which allowed HA to assume ownership of 許醫管局於一九九一年十二月一日接收一些營運資產
some operating assets as at 1 December 1991 and to manage and control 的擁有權，以及管理和掌管其他擁有權仍屬於個別管
other assets, the ownership of which remains with the individual governing 治機構的資產。
bodies.

As a result, HA has assumed responsibility for the management of the 因此，醫管局由一九九一年十二月一日起全面承擔所
public hospital operations since 1 December 1991. Also, all operating and 有醫院運作的管理。此外，除由政府基本工程儲備基
capital commitments outstanding as at 1 December 1991 were assumed 金撥款的基本工程計劃外，對於一九九一年十二月一
by HA, except for the capital works projects funded under the Capital Works 日仍未完成的所有營運及資本承擔，亦由醫管局負
Reserve Fund of the Government. 責。

As part of the Government’s healthcare reform plan, HA has taken over the 作為政府的醫療改革計劃的一部分，醫管局由二零零
management and operation of all general outpatient clinics (“GOPCs”) from 三年七月起接管衞生署所有普通科門診診所。根據安
the Department of Health by July 2003. Under the arrangement, the title 排，這些普通科門診診所相關營運資產之業權及擁有
and ownership in respect of the related operating assets of the GOPCs were 權由二零零三年七月起轉讓予醫管局，政府的正式批
retrospectively transferred to HA in July 2003 after receiving formal approval 准於二零零六年六月發出，有關資產以無價值轉讓。
from the Government in June 2006. These assets were transferred at nil
value.

98 Hospital Authority Annual Report 2014-2015