Page 97 - Hospital Authority Annual Report 2016-2017

Hospital Authority Annual Report 醫院管理局年報 2016-2017

Notes to the Financial Statements 財務報表附註

3. Financial risk management (Continued) 3. 財務風險管理（續）

(c) Capital management （c） 資本管理

Under the Hospital Authority Ordinance, the resources of the 根據《醫院管理局條例》，集團的資源包括：
Group consist of the following:

(i) All money paid by the Government to HA and appropriated （i） 由政府付予醫管局及經立法會通過有關
for that purpose by the Legislative Council and otherwise 撥款用途的所有款項，以及由政府以其
provided to HA by the Government; and 他方式撥給醫管局的款項；及

(ii) All other money and property, including gifts, donations, fees, （ii） 醫管局收到的所有其他款項及財產，包
rent, interest and accumulations of income received by HA. 括餽贈、捐贈、費用、租金、利息及累
積收入。

In this regard, the capital of the Group comprises revenue reserve, 故此，集團的資本包括綜合資產負債表所載
designated fund, capital subventions, capital donations and 的收入儲備、指定基金、資本補助、資本捐
deferred income as shown in the consolidated balance sheet. At 贈及遞延收益。截至二零一七年三月三十一
31 March 2017, the capital of the Group was HK$24,935,267,000 日，集團的資本為港幣 24,935,267,000 元
(2016: HK$26,655,051,000). （二零一六年：港幣 26,655,051,000 元）。

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，繼
the Group’s ability to continue as a going concern to ensure 續在持續經營的基礎上確保公立醫療體制的
sustainability of the public healthcare system. The Group has 可持續能力。集團一直奉行審慎的財務管理
always been prudent in financial management so as to ensure 原則，以確保公共資源獲適當及有效運用。
proper and effective use of public resources. Through the annual 透過年度工作規劃過程，醫管局得悉個別醫
planning exercise, resource requirements of individual hospital 院聯網的資源需要，並就集團所獲撥款總額
clusters are identified and considered against the total amount 作出考慮，以應付公立醫院服務日益增加的
of funding available to the Group, with a view to meet the rising 需求，並聘請新畢業生培育香港未來的醫護
service demand for public hospital services and build up Hong 人 手。 集 團 亦 不 斷 致 力 提 升 資 源 運 用 的 效
Kong’s future healthcare workforce with recruitment of new 率。為能提供合乎經濟效益的服務，集團定
graduates. The Group also continuously strives for enhancement 期監察一套測定醫療服務、人力資源管理及
of efficiency in use of its resources. To facilitate the delivery of 財務管理績效的表現指標。
value-for-money services, the Group regularly monitors a set of
performance indicators covering performance in clinical service,
human resources management and financial management.

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