Page 118 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註
Independent Auditor’s Report and
Audited Financial Statements
116
Hospital Authority Annual Report 2015-2016 service output, performance and resources.
3. Financial risk management (Continued) 3. 財務風險管理（續）
(c) Capital management (Continued) （c） 資本管理（續）
The Group’s objective for managing capital is to safeguard 集團資本管理的目標是保障集團的能力，
the Group’s ability to continue as a going concern to ensure 繼續在持續經營的基礎上確保公立醫療體
sustainability of the public health care system. As in previous 制的可持續能力。集團一如過往採取嚴謹
years, the Group has adopted prudent financial measures 的財政措施，確保公共資源獲適當及有效
to ensure public resources are properly and efficiently used. 運用。透過年度工作規劃過程，醫管局得
Through the annual planning exercise, resource requirement of 悉個別醫院聯網的資源需要，並就醫管局
individual hospital clusters is identified and considered against 具備的資源總額作出考慮，以維持現行服
the total amount of resources available to the HA, so as to 務水平，並聘請新畢業生進行培訓及培育
maintain existing levels of services, to train and build up Hong 香港未來的醫護人手，以及務實地增加服
Kong’s future healthcare workforce by recruiting new graduates, 務量應付公立醫院服務的殷切需求，另亦
and to provide some pragmatic service growth in meeting the 探索提升服務質素及效率的措施。為提供
pressing demand for public hospital services. Measures to 合乎經濟效益的服務，集團定期監察一套
improve service quality and efficiency are also being explored. 測定服務量、績效及資源的表現指標。
To facilitate the delivery of value-for-money services, the Group
regularly monitors a set of performance indicators covering
4. Critical accounting estimates and 4. 關鍵會計估計及判斷
judgments
In preparing the financial statements, management is required 在制備財務報表時，管理層在會計政策的
to exercise significant judgments in the selection and application 挑選及應用方面需要運用重大判斷，包括
of accounting policies, including making estimates and 作出估計及假設。以下所列是一些需要運
assumptions. The following is a review of the more significant 用重大判斷及受不確定因素影響的較重要
accounting policies that are impacted by judgments and 會計政策，如情況不同，或採用不同的假
uncertainties and for which different amounts may be reported 設，可能會得出不同的呈報數額。
under a different set of conditions or using different assumptions.
(a) Provision for doctors’ and non-doctors’ claims （a） 醫生及非醫生職員補償之撥備
165 doctors had filed claims against HA for alleged failure to 165 名醫管局醫生因一九九六年起未獲給
grant rest days, statutory holidays, public holidays and overtime 予休息日、法定假期、公眾假期及超時工
worked over a period going back to 1996 in High Court Action 作補償而向醫管局申索賠償，高等法院案
No. 1924 of 2002. Similar claims were lodged by other doctors 件編號為 1924-2002。其他醫生在二零零
in the Labour Tribunal between 2006 and 2012 and they were 六至二零一二年期間經由勞資審裁處提出
adjourned pending assessment of the High Court claim. HA had 的類似申索，勞資審裁處已暫停審理，等
effected payment under two settlement packages implemented 待高院對案件的評估。醫管局在二零零六
in 2006 and 2010 to eligible doctors between the financial years 年及二零一零年先後推出兩個和解方案，
ended 31 March 2007 and 31 March 2013. 並分別於截至二零零七年三月三十一日止
至二零一三年三月三十一日止的財政年度
向合資格的醫生支付了補償。
Following the Court of Final Appeal ruling in October 2009 and 根據終審法院在二零零九年十月的判令，
the assessment of damages for the three lead plaintiffs in High 以及高等法院於二零一二年六月對三名主
Court Action No. 1924 of 2002 in June 2012, damages in respect 要 原 告 人 的 賠 償 評 估（高 等 法 院 案 件 編 號
of the three lead plaintiffs were paid in September 2012. HA has 1924-2002），醫管局於二零一二年九月向
since settled over 90% of remaining claims in High Court Action 三名主要原告人支付了賠償。至此，就高
No. 1924 of 2002 and the Labour Tribunal. 等法院案件編號 1924-2002 及向勞資審裁
處提出的餘下申索，超過 90% 已接受醫管
局的和解方案。