Notes to the Financial Statements
ৌਕజ
ڝڌ
ൗ
Independent Auditor’s Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
1. TheHospital Authority
(a) Background
The Hospital Authority (“HA”) and its subsidiaries are collectively referred
to as the “Group” in the consolidated financial statements. HA is a
statutory body established in Hong Kong on 1 December 1990 under
the Hospital Authority Ordinance (Cap.113). The Hospital Authority
Ordinance provides HA with the powers to manage and control the
delivery of public hospital services in Hong Kong. Under the Hospital
Authority Ordinance, HA is responsible amongst other matters for the
following:
• advising the Government of the Hong Kong Special Administrative
Region (the “Government”) of the needs of the public for hospital
services and of the resources required to meet those needs;
• managing and developing the public hospital system;
• recommending to the Secretary for Food and Health appropriate
policies on fees for the use of hospital services by the public;
• establishing public hospitals; and
• promoting, assisting and taking part in education and training of HA
staff and research relating to hospital services.
Pursuant to Section 5(a) of the Hospital Authority Ordinance, an agreement
was entered into between the Government and HA on 3 June 2011
(“Agreement”), under which the Government and HA agreed that HA shall
be responsible for managing and controlling the government lands and
the hospitals, clinics, facilities, buildings and premises established thereon
(as set out in Annex A of the Agreement and referred to as “Properties”), as
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
of the ex-subvented hospitals which allowed HA to assume ownership
of some operating assets as at 1 December 1991 and to manage and
control other assets, the ownership of which remains with the individual
governing bodies.
As a result, HA has assumed responsibility for the management of the
public hospital operations since 1 December 1991. Also, all operating and
capital commitments outstanding as at 1 December 1991 were assumed
by HA, except for the capital works projects funded under the Capital Works
Reserve Fund of the Government.
As part of the Government’s healthcare reform plan, HA has taken over
the management and operation of all general outpatient clinics (“GOPCs”)
from the Department of Health by July 2003. Under the arrangement, the
title and ownership in respect of the related operating assets of the GOPCs
were retrospectively transferred to HA in July 2003 after receiving formal
approval from the Government in June 2006. These assets were transferred
at nil value.
1.
ᔼ৫၍ଣ҅
(a)
背景
在綜合財務報表中，醫院管理局（「醫管局」）及其附屬
機構統稱為「集團」。醫管局於一九九零年十二月一日
根據《醫院管理局條例》
(
第
113
章
)
成立為法定團體。
《醫院管理局條例》賦予醫管局管理及掌管香港公立醫
院服務的權力。根據《醫院管理局條例》，醫管局的主
要工作如下：
•
就公眾對醫院服務之需求及所需之資源，向香港
特區政府（「政府」）提供意見；
•
管理及發展公立醫院系統；
•
就公眾使用醫院服務須繳付的費用，向食物
及衞生局局長建議恰當的政策；
•
設立公立醫院；及
•
促進、協助及參與有關醫院服務的教育，員
工培訓及科研。
根據醫院管理局條例第
5(a)
條，政府與醫管局在二零
一一年六月三日達成協議（「協議」），雙方同意由醫管
局管理及掌管有關的政府土地及建於其上的醫院、診
所、設施、建築物及樓宇（按協議附件
A
所載統稱「物
業」），以及物業內的設施和設備（按協議附件
B
所
載），物業的擁有權仍歸政府所有。
醫管局亦與個別前補助醫院的管治機構達成協議，容
許醫管局於一九九一年十二月一日接收一些營運資產
的擁有權，以及管理和掌管其他擁有權仍屬於個別管
治機構的資產。
因此，醫管局由一九九一年十二月一日起全面承擔所
有醫院運作的管理。此外，除由政府基本工程儲備基
金撥款的基本工程計劃外，對於一九九一年十二月
一日仍未完成的所有營運及資本承擔，亦由醫管局
負責。
作為政府的醫療改革計劃的一部分，醫管局由二零零
三年七月起接管衞生署所有普通科門診診所。根據安
排，這些普通科門診診所相關營運資產之業權及擁有
權由二零零三年七月起轉讓予醫管局，政府的正式批
准於二零零六年六月發出，有關資產以無價值轉讓。
98
Hospital Authority Annual Report 2013-2014
