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Appendix 14
附錄
1 4
Analysis of Hospital/Clinic Fees and Charges
醫院╱診療所收費分析
The fees and charges for medical services provided by the Hospital Authority
are levied in accordance with those stipulated in the Gazette. The fees and
charges are recognised as income in the Statement of Income and Expenditure
when services are provided. Different charge rates are applicable for Eligible
Persons and Non-Eligible Persons. Eligible Persons of public health services are
holders of Hong Kong Identity Card issued under the Registration of Persons
Ordinance or children under 11 years of age with Hong Kong resident status.
Persons who are not Eligible Persons are classified as Non-Eligible Persons.
Fees and charges that are uncollectible after all possible attempts have been
made are written off in the Statement of Income and Expenditure for the
year. In addition, provision is made for outstanding fees and charges. Such
provision is assessed based on both the aging as well as the recoverability rate
of outstanding hospital fees and charges as at the end of the financial year. The
amount of provision for doubtful debts as at 31 March 2013 is HK$49,094,000 (as
at 31 March 2012: HK$38,960,000).
Fees and charges for public medical services are waived for recipients of
Comprehensive Social Security Assistance (“CSSA”). Other patients who
have financial difficulties in paying fees and charges for medical services
can approach the Medical Social Workers to apply for waivers which may be
granted after assessment of the patients’ financial condition.
The analysis of the hospital/clinic fees and charges of the Hospital Authority is
as follows:
2012-2013
2011-2012
HK$’000
港幣千元
HK$’000
港幣千元
(%)
HK$’000
港幣千元
HK$’000
港幣千元
(%)
Net hospital/clinic fees and charges
醫院╱診療所收費淨額
2,905,410
(83.8%)
2,996,705
(84.3%)
Hospital/clinic fees written-off and changes
in provision for doubtful debts
註銷的醫院╱診療所收費及呆帳撥備變動
Actual write-off
實際註銷
35,188
36,900
Increase/(Decrease) in provision
撥備增加╱（減少）
10,134
(3,739)
45,322
(1.3%)
33,161
(0.9%)
Waiver of hospital/clinic fees for:
獲減免的醫院╱診療所收費：
Eligible Persons
符合資格人士
479,164
(13.8%)
488,653
(13.7%)
Non-Eligible Persons
非符合資格人士
38,800
(1.1%)
38,275
(1.1%)
Total hospital/clinic fees and charges
醫院╱診療所收費總額
3,468,696
(100%)
3,556,794
(100%)
醫院管理局所提供醫療服務的收費，是根據憲報規定的收費
表徵收。有關收費於服務提供時，在該年度的收支結算表確
認為收入。「符合資格人士」及「非符合資格人士」所需繳付
的費用並不相同。使用公立醫療服務的「符合資格人士」是
指持有根據《人事登記條例》所發香港身份證的人士，或
11
歲以下具香港居民資格的兒童。不符合上述資格的人士則為
「非符合資格人士」。
經用盡所有可能方法但仍未能收取的費用則會在該年度的收
支結算表內註銷，此外，亦會為尚未清繳的費用作呆帳撥
備。呆帳撥備是評估財政年度終結時尚未清繳費用的拖欠期
及可追收機會後計算出來。截至
2013
年
3
月
31
日為止的呆
帳撥備為港幣
49,094,000
元（截至
2012
年
3
月
31
日則為港幣
38,960,000
元）。
領取「綜合社會保障援助」（綜援）的人士可獲豁免公立醫療
服務收費，其他病人若有經濟困難，可聯絡醫務社工申請費
用減免。有關病人在接受經濟狀況評估後，如符合資格，便
可獲得費用減免。
醫院管理局醫院╱診療所收費的分析如下：
227
醫院管理局年報
2012-2013