Page 85 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

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

(i) All money paid by the Government to HA and appropriated for （i） 由政府付予醫管局及經立法會通過有關
that purpose by the Legislative Council and otherwise provided 撥款用途的所有款項，以及由政府以其
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 and deferred income as shown in the consolidated 的收入儲備、指定基金及遞延收益。截至
balance sheet. At 31 March 2020, the capital of the Group was 二零二零年三月三十一日，集團的資本為
HK$28,091,837,000 (2019: HK$24,840,111,000). 港幣28,091,837,000元（二零一九年：港幣
24,840,111,000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 requirement of individual clusters is 院聯網的資源需要，並就集團所獲資源總額
identified and considered against the total amount of resources 作出考慮，以維持現有服務量，並務實地增
available to the Group, targeting at maintaining existing levels of 加服務，切合市民對公立醫院服務的殷切需
services and providing pragmatic service growth in meeting the 求。集團優先考慮旨在提高臨床功效、配合
pressing demand for public hospital services. Priority is given to 醫管局策略計劃方針，及有助紓緩壓力範疇
initiatives which aim to improve clinical effectiveness and align 的措施。與此同時，醫管局需考慮包括人手
with the strategic directions outlined in HA Strategic Plan, and 和醫院設施狀況等限制服務量增長的因素。
those which help address pressure areas, while taking into account 為能提供合乎經濟效益的服務，集團定期監
prevailing constraints in manpower and hospital facility situations 察一套測定醫療服務、人力資源管理及財務
for capacity growth. To facilitate the delivery of value-for-money 管理績效的表現指標。
services, the Group regularly monitors a set of performance
indicators covering performance in clinical service, human
resources management and financial management.

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 83