Officium et Civitas 敬業樂群 The University motto encapsulates our educational philosophy and the attitude we want our students to develop. The first two Chinese words 敬業 encompass the requirement to combine academic professionalism and career ethics. The last two words 樂群 emphasise personal growth and development, and advocate group spirit and the need to care for society. Officium et Civitas is the Latin translation for the motto. Officium denotes a high-minded sense of duty. Civitas refers to both town/city and “union of citizens”.
Contents 目錄 2 Vision and Mission
願景及使命
3 Guiding Principles
引導方針
4 Highlights of the Year
年度大事摘要
8 Chairman’s Foreword
校董會主席序言
12 Treasurer’s Report
司庫報告
18 President’s Report
校長報告
24 Professional Education
專業教育
34 Prizes and Awards
獎項與榮譽
44 Research and Development
研究及發展
50 Outreach and Community Relations
拓展與聯繫
60 University Governance
大學管治
66 Finance
財政
Vision and Mission 願景及使命
Vision 願景 City University of Hong Kong aspires to become a leading global university, excelling in research and professional education. 香港城市大學矢志成為研究優異、專業教育出眾的全球一流學府。
Mission 使命 To nurture and develop the talents of students and to create applicable knowledge in order to support social and economic advancement. 致力培育和拓展學生才能，創造實用知識，推動社會和經濟進步。
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City University of Hong Kong Annual Report 2008 – 2009 Vision and Mission
Guiding Principles 引導方針
• Student success in academic achievement and career development • Excellence in learning and research, technology innovation and knowledge transfer • Benefit to the social and economic wellbeing of Hong Kong • Accountability in the use of public resources • Global outreach and international competitiveness
• 促進學生學業成就和事業發展 • 提升學習、研究、科技創新和知識轉移的表現 • 致力貢獻香港社會及經濟發展 • 善用公共資源 • 加強全球發展及提高國際競爭力
香港城市大學 2008 – 2009 年報 引導方針
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Highlights of the Year 年度大事摘要
Silver jubilee celebrations From social and sporting events to conferences featuring a host of distinguished scholars, celebrations throughout the silver jubilee year were marked by an array of fascinating educational and culturally significant events. Signature events during the year included the Distinguished Lecture by Wolf Prize recipient Professor Sir Michael Berry and the academician conference: “Frontiers in Bioscience: Learning and Memory”, the first in the four-conference series “Science for the Future: A World-class Summit”, which brought together international academic elites from diverse and cutting-edge scientific fields.
共賀銀禧 從聯誼聚會、運動項目以至知名學者講座，一系列精彩的教育及文化活 動標誌着城大踏入銀禧年。年內舉行的重點活動包括由沃爾夫物理學獎 得主Michael Berry爵士主講的傑出學人講座，以及「論科學、創未來」世 界級學術峰會系列的首場論壇：「生物科學前沿：學習與記憶」，匯聚了 各個前沿學科領域的世界級頂尖學者。
Reaching new heights CityU’s professional education and research excellence secured further recognition. CityU placed 18th in the first-ever Asian University Rankings published by QS (Quacquarelli Symonds), an international information specialist in the higher education sector. It also rose from 149th to 147th among the world’s top universities according to The Times Higher Education Supplement 2008 survey. CityU also ranked number one in Hong Kong for its engineering research papers according to a survey published by the Higher Education Evaluation and Accreditation Council of Taiwan.
再創高峰 城大的專業教育及卓越研究成就再獲肯定。國際高等教育資訊機構Quacquarelli Symonds公布的亞洲大學排名榜，城大位列第 18位。城大亦於英國《泰晤士報高等教育特刊》2008年世界最佳學府排名榜中由第149位上升至第147位。 此外，在台灣高等教育評鑑中心公佈的工學領域科學論文質量評比中，城大在香港排名第一。
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City University of Hong Kong Annual Report 2008 – 2009 Highlights of the Year
New school and department established The School of Energy and Environment, the first in Hong Kong and one of the few in the region, was established to lead teaching and research tackling two of the most pressing issues of our time. The Department of Media and Communication was formed as part of the College of Humanities and Social Sciences to nurture a new generation of professional communicators able to work in conventional media industries and the new domain of media convergence and information integration.
設立新學院新學系 新成立的能源及環境學院在香港屬於首創，在亞太區也為數不多，勢將引領這兩個領域的教研工作。此外，人文及社會科學學院 轄下新成立的媒體與傳播系，將培養新一代專業傳意人才，使他們既能勝任傳統傳媒工作，亦能在新媒體整合及資訊融合領域發 揮所長。
New Council Chairman takes helm The Hon Leung Chun-ying, Convenor of the Non-official Members of the Executive Council, HKSAR Government, succeeded Mr Chung Shui-ming as Chairman of the CityU Council in October 2008. Mr Leung is no stranger to the higher education arena and has thorough knowledge of universities and how they function. In addition to higher education, his contributions to public and community service are exemplary.
新校董會主席上任 香港特區政府行政會議召集人梁振英先生2008年10月接替鍾瑞 明先生出任校董會主席。梁先生熟知高等教育事務，對大學運 作尤為熟悉。除了高等教育，他在公益事務上的貢獻也非常突出。
香港城市大學 2008 – 2009 年報 年度大事摘要
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Honorary Awards cum President Installation Ceremony In November 2008, CityU conferred honorary doctoral degrees on three prominent leaders. They were The Hon Mr Justice Patrick Chan, Permanent Judge of the Court of Final Appeal; Dr Chow Yei-ching, GBS, Chairman and Managing Director of the Chevalier Group of Companies; and Mr Sze Chiching, JP, Chairman of Hang Tung Resources Holding. The award ceremony coincided with the Installation of President Way Kuo who assumed the presidency in May 2008.
榮譽博士學位頒授暨校長就職典禮 大學於2008年11月頒授榮譽博士學位予三位社會賢達，即終審法院常任法官陳兆愷法官、其士集團主席兼董事總經理周亦卿博士 及香港恆通資源集團有限公司董事局主席施子清先生。校長就職典禮亦同場舉行，正式任命已於2008年5月上任的郭位教授為城 大校長。
MERIT designated as first regional centre of excellence The Centre for Marine Environmental Research and Innovative Technology (MERIT) led by CityU was named by the Partnerships in Environmental Management for the Seas of East Asia (within the United Nations Development Programme) as the first Regional Centre of Excellence in Marine Pollution. The designation encapsulated its leadership position in the field of marine pollution research, monitoring, assessment and management.
海洋環境研究中心獲選為首個東亞區卓越研究中心 由城大領導的海洋環境研究及創新科技中心，獲聯合國轄下組織委任為首個東亞海海洋污染卓越研究中心，充分顯示中心在海洋 污染研究、監測、評估及管理方面的領導地位。
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City University of Hong Kong Annual Report 2008 – 2009 Highlights of the Year
Milestone for legal education Thirty judges from mainland China commenced their Master of Laws studies at CityU in January 2009 under the tripartite arrangement by the School of Law of CityU, the National Judges College of the Supreme People’s Court of China and the School of Law of Columbia University in the US. The Advanced Programme for Chinese Senior Judges that commenced in May 2009 was another cooperative venture between CityU and the National Judges College, providing a systematic, bespoke legal programme for Chinese senior judges from around China.
法律教育新里程 城大法律學院與中華人民共和國最高人民法院及其所轄國家法官學院和美國哥倫比亞大學法學院簽署三方協議，安排30名中國法 官於2009年1月起在城大修讀「中國法官法學碩士課程」。此外，城大法律學院於5月再次與國家法官學院合作，為中國高級法官度 身編訂系統法律深造課程。
Beta Gamma Sigma welcomes CityU chapter The CityU Chapter of Beta Gamma Sigma Installation Ceremony and First Induction Ceremony was held in November 2008. Beta Gamma Sigma is a society accredited by the Association to Advance Collegiate Schools of Business International, which invites outstanding business schools to establish collegiate chapters. The CityU Chapter of Beta Gamma Sigma is the third collegiate chapter in Hong Kong.
Beta Gamma Sigma 城大分會成立 城大2008年11月舉行Beta Gamma Sigma分會成立典禮暨第一屆會 員接納典禮。Beta Gamma Sigma是國際管理教育協會授權的國際性 商學院榮譽組織，獲邀成為其分會的皆為世界著名商學院。城大分會 是本港第三所學院分會。
香港城市大學 2008 – 2009 年報 年度大事摘要
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Chairman’s Foreword 校董會主席序言
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City University of Hong Kong Annual Report 2008 – 2009 Chairman’s Foreword
As a new Chairman of the CityU Council who joined this vibrant community last October, it is with a sense of pride and satisfaction that I introduce the 2008-09 Annual Report for City University of Hong Kong (CityU) which coincides with its 25th anniversary. The future of Hong Kong depends heavily on the size and quality of its talent pool. All in the tertiary education sector owe the people of Hong Kong the duty to provide the best possible education to the students. As a major and publicly funded university in Hong Kong, we are no exception. There may well be other demand for our resources and attention, but students’ best interests have to come first. At the same time, we are here also to ensure that the best possible education that is provided will, through the diligence of the students themselves, produce graduates of the highest possible calibre. They have to be competitive enough to continue to command a large premium over their counterparts in the region in whatever they choose to do. Our focus on professional education and research has secured the University’s central role in not only meeting the various needs of the Hong Kong society but also ensures that our graduates are competitive on the regional and international stage. Various sectors of the economy and society continue to benefit from the growing number of graduates whose professional competence, aptitude and communication skills, nurtured during their studies, enable them to move into coveted positions in Hong Kong and the region. The number of prizes, best paper awards and accolades bestowed upon our student body are testament to the quality of students that CityU attracts and the tireless, creative and energetic efforts of our committed and highly-regarded faculty and teaching staff. Close collaboration with industry has seen useful application of our innovative research to many sectors. 去年10月，我接任香港城市大學校董會主席，躬逢25周年校慶，並於此首次為城大的年度報告提序，深感榮幸。 香港的未來發展，人才的質和量是決定性因素。凡本港高教界同寅，均有責任為香港的下一代提供最好的高等教育，為國家、為 社會培養最優秀的畢業生。城大作為本港一所重要的公立大學，更不例外。「生之者寡，食之者眾」，本港的教育資源並非無窮無 盡，因此更應以學生的最高利益為首要。同時，學生也應盡最大努力，通過大學提供的最好教育，成為最優秀的畢業生。 城大教研並重，培養的畢業生不僅可以滿足本港社會各方面的需求，而且在亞太區乃至世界各地的不同領域皆有優異展現。城大 同寅充分了解畢業生踏出城大校門之後，不分行業，不分崗位，必須具備足够的競爭能力，才能在亞太區中爭一日長短。 城大畢業生為社會貢獻所學所長，以學識和專業技能，在本港和亞太區各地贏得令人稱羨的職位。此外，本校學生贏得的大獎、 最佳研究論文獎及其他讚譽，不可勝數，在在證明城大學生的素質。同時，教研人員以飽滿的精神、充沛的創意，克盡己職，令 人敬佩。城大與產業界的密切協作，更使校內多項創新研究成果，得以用得其所，反饋社會。
香港城市大學 2008 – 2009 年報 校董會主席序言
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Twenty five years is a relatively young age for a university but at the culmination of that quarter century CityU has come a long way. The academic portfolio of the institution has grown and developed through the devotion and commitment of our staff members and students, establishing the University as an internationally recognised institution ranked among the best 150 universities in the world this year according to The Times Higher Education Supplement. We believe the University will continue to scale new heights. We have built our strength in developing professional education and intellectual capability in major disciplines in the colleges of Business, Science and Engineering, Humanities and Social Sciences and the two schools of Law and Creative Media. Added to this family of disciplines is a new School of Energy and Environment approved this year by the Council to address two pressing issues of our time. The growth in this new and important area can enhance our niche in advancing knowledge and contributing to the development of higher education in Hong Kong and the region. While we continue to grow in terms of the breadth and variety of our curriculum, we also face the significant challenge of ensuring that we have in place a good learning and teaching environment and facilities to provide a stimulating learning experience for our students and support to our broader academic endeavours. Thanks in large part to the support that CityU receives from the Government, donors and the wider community, a major expansion of the Kowloon Tong campus and the addition of research facilities in Shenzhen is underway. With the advent of the 2012 four-year normative degree structure drawing ever closer, the Council has made this expansion one of its top priorities. Major milestones of several capital projects have been reached including the Multi-media Building, the Community College Building and the new Academic and Administration Building to cope with the expansion of the undergraduate curriculum. We are also embarking on a further expansion of our student residences. 一所25歲的大學，正如東昇的旭日，雖然只走了四分之一世紀，但已成就斐然。師生的共同努力，令教學研究水平不斷提高，國 際聲譽逐年上升：據《泰晤士報高等教育特刊》評鑑，城大現已躋身全球最佳150學府之列。我們深信，城大必將繼續進步，再創新 高。 在城大的商學院、科學及工程學院、人文及社會科學學院、法律學院、創意媒體學院，主要學科都開設了各有擅長的專業課程， 形成強大的研究力量。 今年校董會通過創辦能源及環境學院，適切社會需要，並正確應對當今世界亟待解決的兩大難題。這一重大領域的開發，將繼續 提升城大的獨特地位，不斷拓展知識領域，並推進本港乃至亞太區的高等教育。 課程數量日益增多，城大積極準備面對各種考驗，以確保良好的教學環境與設施，及學生的求學經歷，同時要促進整體教學水 平。得政府、捐助者、社會各界的鼎力支持，城大正在擴建九龍塘校園和深圳的研究設施。 本科四年制即將在2012年開始施行，時間緊迫，校董會將各有關擴建工程列為當務之急。數項重大擴建工程正進行得如火如荼， 包括多媒體大樓、專上學院大樓，以及新的教學行政大樓，為轉制做好充分準備。此外，學生宿舍也開始進一步擴建。
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City University of Hong Kong Annual Report 2008 – 2009 Chairman’s Foreword
Numerous innovative research projects which are of high relevance to society have been awarded funding from the Research Grants Council (RGC). The announcement of the 2008-09 General Research Fund revealed that 127 CityU projects were funded with a net value of more than $61.2 million. Three research projects led by CityU also received funding from RGC’s Collaborative Research Fund 2008-09 totaling $16.2 million, making CityU the recipient of the highest amount of funding among the local universities. This is a true reflection of the diverse and outstanding research abilities of our University and drives research that could ultimately yield an array of discoveries or improvements to current and developing technologies. The far-reaching changes in the Country and in Hong Kong in the past 25 years will not slow down. City University will continue to envision its future with a clear sense of purpose, anticipating and responding to new developments, staying well ahead of the many curves and exceeding expectations. 城大眾多的研究項目獲研究資助局（研資局）撥款資助，各項目與社會密切相關。2008–09年度，城大有127項研究獲得資助，總值 超過6,120萬元。此外，由城大領導的三項研究也獲得研資局2008–09年度協作研究金，總值達1,620萬元，令城大成為獲得最高 額研究金的本地院校，充分證明城大的科研質量。城大獲得的資助將促進研究，並最終取得一系列發現或進展，推動當前和未來 科技的進步。 過去25年，中國內地和香港的發展，對未來有深遠影響，這個大趨勢今後將更為彰顯。 城大放眼未來，與全社會走在時代的前沿，必將乘風而起，再創佳績。
Leung Chun-ying, GBS, JP
梁振英，GBS, JP
Chairman of the Council
校董會主席
香港城市大學 2008 – 2009 年報 校董會主席序言
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Treasurer’s Report 司庫報告
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City University of Hong Kong Annual Report 2008 – 2009 Treasurer’s Report
Overview 2008–09 was a most eventful and challenging year in financial management for the University. We have been affected by the most devastating series of financial catastrophes that investors globally have ever suffered. Despite this, the cumulative surpluses built up in successive years through prudent investment practices, continued productivity growth and cost-effective management strategies have served to cushion the impact of the severe economic downturn and provided the necessary financial support for the University to continue its initiatives and programmes as planned. While the Group reported a deficit of $723 million for the financial year, due in part to the strategic allocation of the University Reserves for the recruitment of quality staff, enhancement of learning and research infrastructure and facilities, and improvement in campus ambience, I am pleased to report that our balance sheet remains strong and our reserves remain at a satisfactory level. The University has taken appropriate steps to minimise the impact of the unforeseeable financial crisis so as to provide a stable budget environment in which our progressive academic programmes and the preparations for the phase-in of the four-year normative degree structure can continue in an orderly pace.
摘要 2008–09年度對大學財務管理來說是不同尋常和充滿挑戰的一年。連串波及全球投資者的重大金融事件，我們也難免受影響。然 而，過往多年穩健投資累積的財政盈餘、持續增長的生產力，以及有效的成本管理策略，均減輕了這次經濟大幅下滑對我們造成 的影響，並為大學提供了必需的財政支持，繼續實行原訂的舉措和計劃。 雖然大學整體於財政年度錄得7億2,300萬元虧損，部分原因是從大學儲備中撥出款項用以聘請高質素員工、提升教學及研究的基 本建設和設施，以及改善校園環境，但大學整體的財政狀況穩健，儲備維持在良好的水平。 大學已採取適當步驟，把難以推測的金融危機帶來的影響減至最低，提供穩定的財政環境，以便正在推行的學術計劃及為迎接本 科四年制所作的準備能夠繼續按部就班地進行。
Financial Results Highlights The consolidated results of the Group for the year ended 30 June 2009 are summarised below:
財務狀況概覽 大學整體截至2009年6月30日止年度的綜合業績概述如下： 2009
2008
$ million 百萬元
$ million 百萬元
Income
收入
2,629
3,181
Expenditure and Non-Operating Items
開支及其他非營運項目
3,352
3,045
(Deficit)/Surplus for the Year
本年度（虧損）╱盈餘
(723 )
香港城市大學 2008 – 2009 年報 司庫報告
136
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Income Total consolidated income for the year 2008–09, comprising government subventions, student tuition and other fees, donations and matching grants, interest and net investment return, and other contract and auxiliary revenue, was $2,629 million. In comparison with 2007–08, the reduction of $552 million in revenue was mainly due to a reduction in government subventions and a significant drop in interest and investment income on account of the adverse investment environment.
Government Subventions Government subventions for 2008–09 totalled $1,373 million. In comparison with 2007–08, there was a reduction of $42 million in recurrent grants, $43 million in earmarked grants and $25 million from donation matching grants under the Government’s Matching Grant Scheme. Capital Grants and Alterations, Additions and Improvement Block Allocations and Rates and Government Rent Refund also reduced by $5 million respectively, offset in part by an increase of $4 million from Grants from Government Agencies.
Tuition and Other Income Tuition and other fees from students for the year were $1,416 million. The $42 million increase over 2007–08 was attributable mainly to the increase in student numbers and upward adjustment of tuition fee levels of self-financing programmes. The University has continued to adopt a prudent, diversified and long-term approach to its investments. Nevertheless, the financial turmoil experienced last year had a major impact on the performance of the University’s portfolio. Investment losses for the year were $374 million, with the tactical changes to increase cash funds and deposits. In response to the Fourth Matching Grant Scheme completed in February 2009, the University received generous donations totalling $36 million from corporations, friends of the University and philanthropists. The University is thankful to all donors for their generous financial support, which is essential for the University’s development, research and student education.
收入 2008–09年度的綜合收入為26億2,900萬元，包括政府撥款、學費和其他收費、捐款及配對補助金、利息及淨投資回報，以及其 他合約與雜項收益。收入較2007–08年度減少5億5,200萬元，主要由於政府撥款減少以及投資環境欠佳，導致利息及投資收入下 降。
政府撥款 2008–09年度的政府撥款共13億7,300萬元。與2007–08年度相比，政府經常性撥款減少4,200萬元，特定撥款減少4,300萬元，政 府配對補助金計劃下的捐款配對補助金減少2,500萬元。基本工程撥款及改建、加建、維修及改善工程整體撥款，以及退還差餉及 政府地租分別減少500萬元，但來自其他政府機構撥款則增加400萬元，抵銷了部分減少的撥款。
學費及其他收入 年內的學費及其他收費達到14億1,600萬元，較2007–08年度增加4,200萬元，主要是由於大學自資營運課程的學生人數上升以及 學費水平上調。 大學繼續採取審慎、多元化及長期投資策略。不過，去年的金融風暴嚴重影響大學的投資組合的表現。經策略性增持現金及存款 後，年內投資虧損3億7,400萬元。 在2009年2月結束的第四輪配對補助金計劃中，大學得到各機構、友好及慈善家慷慨捐助，共籌得3,600萬元。大學謹此感謝所有 捐助者慷慨捐款，支持大學的發展、研究及學生教育。
14
City University of Hong Kong Annual Report 2008 – 2009 Treasurer’s Report
Expenditure Total consolidated expenditure for 2008–09 was $3,352 million, an increase of $307 million, or 10%, as compared with the previous year. This increase in expenditure was mainly due to increases in staffing cost and other investment in infrastructure to support the enhancement of the quality of teaching and research facilities and ambiance and to cope with increase in student numbers and programmes.
開支 2008–09年度綜合開支總額為33億5,200萬元，較去年增加10%，即3億700萬元。開支增加主要因為員工成本及其他基建投資有 所增加，以提高教學及研究設施及環境質素，並配合學生人數及課程數量的上升。
Expenditure Analysis 開支分析 $ million % of Total 百萬元
百分比
2,452
73%
233
7%
485
15%
182
5%
3,352
100%
Learning and Research 教育及科研
Management and General
2009
管理及一般項目
Premises and Related Expenses 校舍及有關開支
Student and General Education Services and Others 學生及教育服務及其他活動
Total 總計
$ million % of Total 百萬元
百分比
2,247
74%
198
7%
411
13%
189
6%
3,045
100%
Learning and Research 教育及科研
Management and General
2008
管理及一般項目
Premises and Related Expenses 校舍及有關開支
Student and General Education Services and Others 學生及教育服務及其他活動
Total 總計
香港城市大學 2008 – 2009 年報 司庫報告
15
Learning and Research During the year, the Group spent $2,452 million, constituting 73% of total expenditure, on teaching and research, the library, central computing facilities and other academic services. Expenditure on library and central computing facilities in 2008–09 was $276 million, an increase of $64 million, mainly due to the implementation of the long-term notebook loan scheme for needy undergraduate students for the purpose of using improved technology and tools to enhance teaching outcomes and to ease the space problem in providing computer terminals on campus. The increase in expenditure during the year was also due to replacement of personal computers for administrative offices to improve work efficiency and for purchasing of e-resources. Expenditure on research projects and studentships in 2008–09 was $303 million. Of the 1,200 ongoing research projects, 460 were new projects. In addition to research activities funded by recurrent income, earmarked grants of $72 million were spent during the year. The University has also been actively engaged in research that responds to the needs of industry, commerce and the community.
Institutional Support Institutional Support which accounted for 27% of total expenditure in 2008–09 totalled $900 million. To support world-class teaching and research activities, the University has initiated a much needed infrastructure improvement on the facilities and laboratories which have been used for more than 15 years on the main campus for health and safety reasons. Classrooms and lecture theatres were substantially upgraded and large scale energy efficiency works intended to achieve long term savings were also carried out.
Capital Programmes In 2008–09, a total of $334 million was incurred on capital development programmes and various alterations, additions and improvement projects. To meet the University’s academic development needs and associated space requirements, several buildings are currently in the planning or construction phase, including the Multi-media Building, which will be a focal point for the development of creative media in Asia. Other buildings set to enhance the quality of professional education and research are the Academic and Administration Building, Student Residences Phase 4, CCCU Building and the CityU (Shenzhen) Research Institute Building at Shenzhen. The capital outlay for these projects is estimated at $2,570 million.
教育及科研 年內大學整體於教學及科研、圖書館、中央電腦設施及其他教學服務方面的支出共24億5,200萬元，佔總支出73%。 在2008–09年度，圖書館及中央電腦設施的開支為2億7,600萬元，增加了6,400萬元，主要是為有需要的本科生提供手提電腦長期 借用計劃，旨在運用更佳的科技及工具加強教學成效，並減少因提供電腦終端機而佔用的校園用地。年內開支增加的另一原因是 購置電子資源以及為行政部門汰換個人電腦，以提升工作效率。 科研計劃及助學金於2008–09年度的開支為3億300萬元。在1,200項持續進行的科研計劃中，460項為新計劃。研究項目除獲經常 性收入資助外，年內由特定科研撥款資助的項目開支共7,200萬元。大學亦積極發展配合工商界及社會需要的研究。
教學支援 2008–09年度教學支援開支共9億元，佔總開支27%。 為支持世界級的教學及研究活動，並保障學生及員工的健康及安全，大學為已使用逾15年的校園設施和實驗室進行必需的改善工 程。此外，大幅提升課室及演講廳的設施水平，並進行大型能源效益改善工程，以便長遠節省資源。
基本工程項目 2008–09年度基本工程及其他改建、加建、維修及改善工程項目的開支共3億3,400萬元。 為配合大學的學術發展及有關用地的需求，大學正籌建或興建多幢建築物，其中包括將成為亞洲創意媒體發展中心的多媒體大 樓。其他用以加強專業教育及研究質素的建築物分別有教學行政大樓、第四期學生宿舍、城大專上學院大樓以及位於深圳的城大 （深圳）產學研大樓。所有工程項目總資本支出預計為25億7,000萬元。
16
City University of Hong Kong Annual Report 2008 – 2009 Treasurer’s Report
Self-financed Teaching Activities During the year under review, student enrolment in quality self-financing programmes hit a record high and contributed $1,002 million to the Group’s income, an increase of 3% over 2007–08. With the return of the staff seconded to CCCU since its establishment in 2004, CCCU is operating on a clean slate, as it turned completely self-financing on 1 July 2008. It is pleasing to report that SCOPE is on track to achieve better than budgeted financial results.
Subsidiaries and Associates The income received and expenditure incurred by University subsidiaries in 2008–09 was $345 million and $185 million respectively. After taking into account the consolidated entity’s share of net surpluses of associates and other non-operating income and expenses and taxation, the surplus of income over expenditure for the year was $178 million, compared with a surplus of $161 million last year.
Moving forward While the investment environment seems to have stabilised in recent months, we have not seen clear signs of full economic recovery and sustained improvement in investment conditions. Instead of cutting expenditure that will affect the University’s development, we will provide a stable budget environment by investing further in new academic initiatives and fundraising activities, and to provide adequate resources to position ourselves in this critical transitional period to the four-year undergraduate programme structure. To further improve the quality of education, the 2009–10 budgets will be funded in part by the University Reserves. In an operating environment in which public funding and investment income are on the decline, we have implemented measures to further improve productivity and efficiency. We have also fostered, without adversely affecting the quality of academic activities, a healthy income-generating culture that continues to look for income from private sources, in particular from benefactions and alumni, from self-financing courses and programmes, and from the industry through transfer of technology and commercialisation of research results. By investing wisely, managing strategically and spending prudently, we are well positioned for the future.
自資營運課程 年內開設的優質自資營運課程，收生人數創紀錄，為大學整體帶來10億200萬元收入，較2007–08年度增加3%。 原本借調至2004年成立的城大專上學院的員工回歸大學本部後，城大專上學院自2008年7月1日起完全自資營運，獨立運作。專業 進修學院亦取得較財政預算為佳的業績。
附屬及聯營公司 2008–09年度附屬公司的收入及開支分別為3億4,500萬元及1億8,500萬元。計入綜合帳目的應佔聯營公司淨盈餘、其他非營運收 入與開支及稅項以後，年內收入減去開支共錄得盈餘1億7,800萬元，去年的盈餘為1億6,100萬元。
前瞻 金融市場最近數月雖然看似穩定，但我們仍未看到經濟全面復蘇以及投資環境持續改善的清晰跡象。為避免影響大學發展，我們 不欲採取削減開支的政策；相反，我們會通過進一步投資於新的學術項目及進行籌款活動，以提供穩定的財政環境，並提供充足 資源為現今過渡至大學四年制本科課程的關鍵時期作好預備。為進一步提升教育質素，2009–10年度的部分財政預算將由大學儲 備撥款支持。 面對目前政府撥款及投資收入下降的營運環境，我們已推行多項措施以進一步提升生產力及效率。此外，在不影響學術活動質素 原則下，我們已營造良好的開源文化，包括私人募捐及校友捐獻、開辦自資營運科目及課程、技術轉移和研究成果的商品化。通 過明智投資、策略管理以及謹慎開支，我們已為未來的發展作好準備。
Vincent Chow Wing-shing, BBS, JP Treasurer 26 November 2009
周永成，BBS, JP 司庫 2009年11月26日 香港城市大學 2008 – 2009 年報 司庫報告
17
President’s Report 校長報告
18
City University of Hong Kong Annual Report 2008 – 2009 President’s Report
Since its inception a quarter of a century ago, City University of Hong Kong (CityU) has continued to excel and improve by all major parameters. CityU has matured into a dynamic university distinguished by scholarship in research and professional education. The University is committed to nurturing and developing students’ talent and creating applicable knowledge to support social and economic advancement. It is now home to about 26,000 students benefiting from the expertise and hard work of more than 3,000 fulltime faculty and staff from diverse international backgrounds and ethnicities. This report chronicles a year in which the University once again outdid its previous excellent performance on many indicators. In it you will read of our success across a range of activities, from teaching to our physical transformation, from advanced research to the nascent School of Energy and Environment. By adhering to our values and striving for continued improvement I have the utmost faith that CityU’s silver anniversary year will be the runway from which we soar towards our golden future.
Anniversary milestone The 25th anniversary has presented an ideal opportunity to showcase University’s international standing and achievements, while also offering staff and students past and present the chance to revel in the moment and reflect upon the years gone by and look forward to the years to come. Among the highlight events organised during a fine year were the series of distinguished lectures by world-renowned scholars and a series of four academician conferences on a range of subjects, led by “Frontiers in Bioscience: Learning and Memory” that took place in June. The subsequent conferences would cover energy and environment, engineering innovation, science and technology, all topical issues affecting our local community, the region and the world in a very real way. With the anniversary as a thematic backdrop, CityU has proven its standing in the world by attracting Nobel Laureates, renowned academicians and world-class experts in their fields to help illustrate CityU’s visionary approach to matters of societal importance.
香港城市大學（城大）創立於25年前，四分之一世紀來進步不息，如今各方面均有優異表現。 城大成長壯大、充滿活力，已成為學術研究與專業教育並重而兼優的大學。城大致力於培育學生才能、創造實用知識，以促進社 會與經濟的發展。校內現有學生約二萬六千名；來自多國各族的全職教研人員與職工共三千餘人，各盡其才各司其職，為學生提 供優良的學習環境。 本報告記錄一年來城大的工作，回顧本校如何再上層樓，在各方面取得較既往更優異的成績。一年來，城大的成就涵蓋寬廣，既 見於教學提升、校園新貌，也表現在研究成果，更包括新近創立的能源及環境學院。 我深信，城大秉持其宗旨理念，不懈追求自我完善，建校25周年的銀禧誌慶活動，必將成為展翅飛向錦繡未來的新起點。
周年里程碑 建校25周年是個大好時機，使城大得以展示其國際地位及各方面成就，也令新舊師生及歷屆校友得以歡聚一堂，重溫往日時光， 展望母校未來。 一年來的紀念活動中，令人矚目者有一系列傑出學人講座，主講者均為全球知名專家；另有四場學術論壇，為首一場是今年6月間 舉行的「生物科學前沿：學習與記憶」。此後的數場學術論壇探討能源與環境、工程創新、科學與科技，均為與本港及亞太區乃至 全球各地息息相關的重大課題。城大以25周年紀念為舞台背景，有幸邀得諾貝爾獎得主、著名科學院院士等各領域世界級專家前 來演講，不僅彰顯本校的國際地位，且展示城大關注社會重大問題之宗旨。
香港城市大學 2008 – 2009 年報 校長報告
19
(From left) Mr Gabriel Chan Sai-man, Chief Administration Officer (effective from 2 October 2009); Professor Chan Chi-hou, Acting Provost; Professor Paul Lam Kwan-sing, Vice-President (Student Affairs); Professor Way Kuo, President; Professor Julia Tao Lai Po-wah, Acting VicePresident (Development and External Relations) and Chief-of-Staff; Professor Roderick Wong Sue-cheun, Vice-President (Research and Technology) and Dean of Graduate Studies; and Mr John Dockerill, Secretary to Council. （左起）行政總監（由2009年10月2日起生效）陳世民先生、署理學務副校長陳志豪教授、副校長（學生事務）林群聲教授、校長郭位教授、署理副校長（發展及對外關 係）及秘書長陶黎寶華教授、副校長（研究及科技）及研究生院院長王世全教授及校董會秘書杜國維先生。
20
City University of Hong Kong Annual Report 2008 – 2009 President’s Report
Striving for perfection Self-awareness is a vital ingredient in self-improvement. But it is also vital to periodically seek and receive feedback from those you respect in order to gain a fuller comprehension of your overall standing in society. With that in mind, the University conducted an internal quality audit assisted by a panel of experts from the UK and Australia. In preparation for the University Grants Committee’s academic quality audit scheduled in 2010, the panel made a number of useful observations and recommendations in their report, affirming at the same time that CityU “is a highly respected institution demonstrating successful outcomes.” Appropriately for such an energetic institution, the establishment of the School of Energy and Environment was approved by the Council of the University. This truly exciting endeavour is a first for Hong Kong. It will be one of the very few such schools in Asia, placing CityU at the forefront of two of the most pressing issues of our time. The School is committed to improving environmental quality and supporting sustainable development by specialising in professional education and cutting-edge research relating to energy sufficiency and security, climate change and air pollution.
Measures of success A dual focus on teaching and research and an excellent academic and research team has seen CityU steadily climb the rankings among the world’s best universities. The respected Times Higher Education Supplement 2008 survey places CityU at 147th in the world. As a measure of the University’s progress, it is significant that since breaking into the world’s top 200 five years ago (ranked 198th in 2004) it has continued to rise ever since.
止於至善 凡人求自我完善，必須自覺自省；但不時也須求教於賢能，就正於尊長，始能透徹了解自身的地位及表現。 有鑒於此，城大邀請來自英國和澳洲的專家小組做內部品質審核，目的是為2010年大學教育資助委員會的質素核證預作準備。專 家小組在審核報告中提出許多有益的意見及建議，同時也肯定城大「是一所成績顯著、聲譽優良的大學」。 在這努力上進的大學裏，校董會批准增設一所能源及環境學院，可謂適時合宜。新學院在本港屬於首創，在亞洲則是少數同類學 院之一，令城大在當代兩大亟待突破的科研領域位於前列。這所學院將致力於能源效益與安全、氣候變化、空氣污染方面的專業 教育及尖端研究，以期有助於改善環境，促進經濟可持續發展。
成功的標誌 城大以教學與科研並重為方針，高素質的教學及研究團隊攜手努力，令本校的評鑑排名穩步上升，現已躋身全球最佳學府之林。 據《泰晤士報高等教育特刊》2008年的調查，城大位於全球最佳學府第147名。該名次是城大進步的標誌；值得注意的是，城大在 2004年進入全球最佳二百學府之列（第198名），五年來排名步步上升。
香港城市大學 2008 – 2009 年報 校長報告
21
Regionally, we ranked a commendable 18th among the hundreds of institutions graded in the 2009 Asian University Ranking published by Quacquarelli Symonds. CityU also ranked number one in Hong Kong for the quality of engineering research papers, according to a survey released by the Higher Education Evaluation and Accreditation Council of Taiwan in 2008. Our top ranking demonstrates our outstanding academic and research performance and reflects the University’s preeminent status in engineering. (The 2009 result will be reflected in next year’s report.) The University regards the rankings as just one among many barometers of performance but the constant improvement in the rankings does positively reflect the focus and achievements of CityU staff, students and graduates. It also demonstrates that the University is well-respected internationally for its research and professional education.
Getting organised In a bid to streamline operations and clarify lines of accountability and responsibility, the University initiated a review of several aspects of the university management structure. The report commissioned by the Audit Committee of the Council drew upon relevant parallels with several of the leading universities in the world and the resulting organisation structure will empower the faculty and leadership teams on all levels. The establishment of the Provost (commonly known as Vice-President for Academic Affairs) was made to oversee academic matters including faculty appointments, retention and promotion, which had been under different lines of management. The underlying reason for the change was to prepare CityU for the challenge of moving from a three-year to a four-year undergraduate curriculum.
據 Quacquarelli Symonds發表的2009年亞洲大學評鑑排名，城大在本區域數百所大學之中名列第18位。據台灣的財團法人高等教 育評鑑中心基金會2008年公佈的調查，城大的工程學研究論文水準在香港名列第一。此排名標誌城大教學及研究的水準，也突顯 城大工程學科的前列地位。（2009年的調查結果，將刊於明年的報告。） 此類評鑑排名，城大僅視為衡量自身表現的諸多標尺之一；然而排名的穩步上升，確實反映全校教研人員和歷屆學生的共同成 就。這也顯示城大在專業教育與研究兩大領域均已贏得國際聲譽。
精簡整編 為了精簡運作、明確問責關係及工作職責，城大對校內各層面管理架構作了一輪檢討。校董會審計委員會提交的報告書，借鑑若 干世界著名大學的相關經驗，而後建議採用的架構，將授權予各級領導層及教研人員，使眾人各知職守。 增設學務副校長一職，以統領與教學相關的事務，包括教研人員之任命、延任、晉升，而此類事務先前分別由多個部門分管。精 簡運作之最終目的，在於本科生課程結構即將由三年制轉為四年制，城大須預作準備以資應對。
22
City University of Hong Kong Annual Report 2008 – 2009 President’s Report
Four other vice presidential roles now bring a stronger sense of purpose to the management structure, namely the VicePresident for Development and External Relations, Vice-President for Student Affairs, Vice-President for Research and Technology and Chief Administration Officer. Looking further ahead, CityU’s 2010-15 Strategic Plan is a key element in our planning and development. It will position us as a leading global university in the 21st century. Six priority action areas have been identified by the Strategic Planning Core Group student learning and career development, research and technology transfer, faculty and staff recruitment, reward and retention, campus planning and development, globalisation as well as branding, image, and culture.
Golden future CityU has made great strides since its foundation in 1984. Together, we have established in a little over twenty years a substantial research profile and developed an international reputation in a number of important academic areas. Our educational role has extended across the entire spectrum of awards from PhD to undergraduate qualifications. We have embraced globalisation and forged significant and ever-increasing links with the mainland. More recently we have become synonymous with excellence in global professional education. These achievements will propel us further as we continue to explore and excel in niche areas that respond to and foresee future societal needs. Working together we can ensure that CityU continues to deliver on its promise to society to become a leading global university, excelling in research and professional education. On this silver jubilee, we can be confident about our golden future.
其餘四位副校長或副校長級管理人員，即副校長（發展及對外關係）、副校長（學生事務）、副校長（研究及科技）、行政總監，各司 其職而互相協作，將令管理層架構目標明確，處事得力。 城大2010-15年策略計劃，更是放眼未來的發展大計，將城大定位作21世紀領先群倫的世界級大學。策略計劃核心小組為城大制 訂了六大優先行動領域，即：（1）學生教育及事業發展；（2）研究與科技轉移；（3）教職員的招聘、獎勵及延任；（4）校園規劃與發 展；（5）全球化；（6）品牌、形象及校園文化。
錦繡未來 城大自1984年創立以來，進步巨大。同人攜手努力，令城大僅經歷短短二十餘年，即已擁有充實的研究實力，並在幾個重大教學 領域建立國際聲譽。城大的教學涵蓋各級學位課程，頒發的學歷證書，自各種本科文憑起，直到博士學位。城大歡迎全球化，與 中國內地建立的聯繫日益緊密，且近來更成為優質專業教育的世界級重鎮。這一切成就，激勵全校同人更上層樓，探索我們獨有 的特色領域並保持領先，面對社會需求的變動，宜洞察先機以善加應對。 城大同人並肩攜手，將令我校不負對社會的承諾，成為世界領先的學府，專業教育與研究並重而兼優。當此銀禧周年，我校同人 充滿信心，共迎錦繡未來。
Way Kuo
郭位
President and University Distinguished Professor
校長及大學傑出教授
香港城市大學 2008 – 2009 年報 校長報告
23
Professional
Education 專業教育
University education is about knowledge transfer and creation. As a dynamic, forward-looking university distinguished by its focus on professional education and research excellence, the University is committed to developing quality programmes and creating applicable knowledge to equip its graduates with the 21st century competencies that drive social and economic advancement. 大學教育注重知識轉移與知識創新。以專業教育及卓越研究 著稱的香港城市大學是一所充滿活力、富有前瞻性的學府； 悉心策劃優質課程，開拓實用知識，裝備畢業生掌握21世紀 的機遇，推動社會進步與經濟發展。
24
City University of Hong Kong Annual Report 2008 – 2009 Professional Education
In 2008–09, the University took concrete steps to venture into new academic areas that are of importance to future development in Hong Kong and beyond, such as energy and environment, as it strives to achieve further distinction in business, engineering, sciences, humanities, law and creative media.
Strengthening existing programmes As part of its quest for excellence, CityU appointed independent review panels to provide expert advice to all colleges and schools to enhance the quality of academic programmes and focus its research agenda, with a view to achieving global leadership and local pre-eminence. Each of the University’s five colleges and schools benefited from the strategic insight of the panels comprising local and international experts in their respective fields. During the visits, the strengths of the colleges and schools were reviewed and areas for improvement identified, and the distinct features and international competitiveness of education and research programmes examined in depth. The University also arranged for current students and graduates to meet the visiting experts and provide them with a complete picture of its professional education focus.
城大於2008–09年度繼續致力在商業、工程、科學、人文、法律及創意媒體等學科領域創造更高成就，並以具體行動開拓對香港 及以外地區未來發展至關重要的新學科領域，如能源及環境。
強化現有課程 為追求卓越，城大委任多個獨立評審小組，為各學院提供專家意見，提升課程質素及制訂研究項目，以達致世界級領導水平，並 在本地確立卓越地位。 評審小組由相關學科領域的本地及國際專家組成，為城大五個學院提供實際而獨到的策略發展意見。評審小組獲安排訪問城大， 檢視各個學院的優勢，確認可以改善的餘地，並仔細檢視學院的教育研究計劃特點及國際競爭力。此外，城大亦安排學生及畢業 生與小組專家見面，提供學院專業教育的全面資料。
CityU management and the review panel for the College of Humanities and Social Sciences. 城大管理層及人文及社會科學學院評審小組。
Experts ask School of Law students about their opinions. 專家向法律學院學生了解學院教學情況。
香港城市大學 2008 – 2009 年報 專業教育
25
Exploring new areas of excellence The Council has approved the establishment of the School of Energy and Environment, the first in Hong Kong and one of the few in the region, to lead teaching and research tackling two of the most pressing issues of our time. The School is committed to improving environmental standards and supporting sustainable development in Greater China and the Asia-Pacific region. It aspires to be one of the leading schools in the region, specialising in professional education and cutting-edge research in energy and environment, and addressing core environmental issues relating to energy sufficiency and security, climate change and air pollution.
開拓創新優質領域 校董會通過成立新的能源及環境學院，不僅在香港屬於首創，區內也屈指可數，勢將引領這兩大迫切議題的教研工作。 新學院致力改善大中華及亞太區的整體環境素質，支持這些地區的持續發展。學院志在成為區內領先學院之一，提供能源與環境 範疇的專業教育並進行頂尖研究，以配合大中華及亞太區的需要，解決有關能源供應及安全、氣候變化及空氣污染等核心環境問 題。
Student Numbers by College / School 2008–09 2008–09年度按學院劃分的學生人數 UGC-funded Places
Self-financed Places
教資會資助學生人數
自資營運學生人數
Full-time
Part-time
Full-time
Part-time
Sub-total
全日制
部分時間制
全日制
部分時間制
合共
College of Business
商學院
3,017
41
207
2,177
5,442
College of Humanities and
人文及社會科學學院
1,806
17
558
2,652
5,033
科學及工程學院
4,194
201
410
2,180
6,985
Social Sciences College of Science and Engineering School of Creative Media
創意媒體學院
489
1
77
20
587
School of Law
法律學院
238
17
235
547
1,037
Total
總數
9,744
277
1,487
7,576
19,084
Remarks: Enrolment figures counted as at 31 December 2008 for taught programmes and as at 15 January 2009 for research degree programmes. The foundation year is a one-year residential study for students recruited from mainland China, in preparation for their entry to undergraduate programmes in CityU. In 2008–09, the University enrolled 186 students to the foundation year. The student number for foundation year is grouped under self-financed undergraduate programmes of respective College / School. 註： 修課式課程及研究學位課程的學生人數分別以2008年12月31日及2009年1月15日為準。 基礎課程是為內地生而設的一年制課程，是入讀城大本科生課程的先修班。在2008–09年，城大招收了186名內地生修讀基礎課程，有關學生人數已融入各學院的自資 營運本科生課程的學生人數內。
26
City University of Hong Kong Annual Report 2008 – 2009 Professional Education
The School of Energy and Environment will lead teaching and research tackling two of the most pressing issues of our time. 能源及環境學院將引領現今社會面對的兩大迫切議題的教研工作。
CityU set up the Department of Media and Communication in July 2008 to nurture a new generation of cross-media professionals. 城大於2008年7月成立媒體與傳播系，致力培育新一代跨媒體專業傳媒工作者。
Biomedical engineering-related programmes were also identified this year as disciplines the University needs to explore as part of its endeavour on advancement in higher education and research development. An expert committee conducted a three-day tour of CityU, providing advice on establishing biomedical engineering-related programmes to further enhance our academic niche. Impressed with the research capabilities of CityU in biomedical engineering-related fields, the committee concluded that a golden opportunity exists to establish relevant academic programmes. Their finding took into account the enormous development potential of the Greater China and Asian regions. Senior management will take this forward knowing it is essential to apply science and engineering to medicine in order to meet future healthcare challenges. The new Department of Media and Communication has brought an added dimension to the College of Humanities and Social Sciences. It offers a range of academic programmes that train students to be professional communicators with the ability to work not only in conventional media industries such as journalism, television and radio, advertising, public relations, and new media, but also in a new environment of media convergence and information integration.
此外，為進一步促進城大的教育及研究發展，大學於本年度探討開設生物醫學工程課程及從事相關研究的潛力，並特別安排一個 專家委員會訪問城大三天，就此提供意見，優化城大專業特色。 委員會讚揚城大在生物醫學工程若干相關領域的研究實力，認為當下是開設生物醫學工程課程的大好時機，並指出大中華區乃至 全亞洲蘊藏着極大發展前景。大學領導層將積極跟進，把科學工程應用於醫學，以迎接醫療健康的未來挑戰。 新成立的媒體與傳播系擴闊了人文及社會科學學院的領域，開設的多個學術課程旨在培養新一代專業傳意人才，既能勝任新聞、 電視、電台、廣告、公共關係及新媒體等傳統傳媒工作，亦能在新媒體整合及資訊融合領域發揮所長。
香港城市大學 2008 – 2009 年報 專業教育
27
Student Numbers by Level of Programmes 2008–09 2008–09年按課程類別劃分的學生人數 UGC-funded Places
Self-financed Places
教資會資助學生人數
Research Postgraduate
研究學位課程
Taught Postgraduate Bachelor’s Degree
修課式研究生課程 學士學位課程
Associate Degree
副學士學位課程
Total
總數
自資營運學生人數
Full-time
Part-time
Full-time
Part-time
Sub-total
全日制
部分時間制
全日制
部分時間制
合共
514
201
-
-
715
48
4
545
4,088
4,685
8,278
56
942
3,488
12,764
904
16
-
-
920
9,744
277
1,487
7,576
19,084
Remarks: Enrolment figures counted as at 31 December 2008 for taught programmes and as at 15 January 2009 for research degree programmes. The figures do not include the enrolment number of programmes offered by the Community College of City University. 註： 修課式課程及研究學位課程的學生人數分別以2008年12月31日及2009年1月15日為準。香港城市大學專上學院的學生人數不包括在內。
Preparing for the new curriculum Tertiary education in Hong Kong will herald a milestone in 2012, as all local universities adopt the four-year normative curriculum. To gear up for this challenge, CityU is adjusting course content and strengthening support services for students. The University’s new curriculum will lay a foundation of broad-based knowledge for students, helping them enhance language proficiency, develop a global mindset and become professionals ready to meet the needs of society. The Senate approved the 16 new General Education courses for implementation from the start of the academic year 2009–10. One important objective of the new curriculum is to expose students to a more diverse range of experiences, rather than simply deepening the course content. To meet the challenges of an ever-changing world, students will equip themselves with useful skills such as language and communication skills and the ability to adopt new technologies. The Education Development Office organised ten workshops as part of the Strategic Teaching Enhancement Programme this year to help colleagues meet the challenges of the new four-year curriculum and familiarise themselves with Outcomes Based Teaching and Learning.
迎接新學制 香港高等教育將於2012年邁上新里程，屆時本港所有大學將推行四年本科學制。為迎接這一挑戰，城大正修訂科目內容，並加強 學生支援服務。城大的新課程內容將為學生奠定良好而廣泛的知識基礎，提升語文能力，培養國際意識，幫助他們成為社會所需 的專業人士。 大學教務會通過了2009–10學年起開設的16項新通識教育科目。本科四年新學制的一個重要目標是幫助學生接觸更多不同的新事 物，而不僅僅是加深科目內容。為了應付當今時代日新月異的各項挑戰，學生須具備語文及溝通等有用技巧，並善於應用新科 技。 教育發展處積極推廣「策略教學優化計劃」，舉辦了十個工作坊，協助教職員迎接四年學制新挑戰，進一步了解「成效為本教與 學」。
28
City University of Hong Kong Annual Report 2008 – 2009 Professional Education
To accommodate a larger student body, government funding was secured and site preparation work commenced on the new Academic and Administration Building. The Library has also been renovated to improve its functionality and the effectiveness of its space usage and to create a rich cultural ambience.
Quality programmes, teachers and students CityU has forged academic exchange programmes and partnerships with more than 300 institutions from across the world, as it retains its entrenched focus on globalised education. Among the key cooperative ventures during the year were the training programmes for Chinese judges. Thirty judges commenced their CityU Master of Laws (LLM) Programme under the tripartite arrangement by the School of Law of CityU, the National Judges College of the Supreme People’s Court of China and the School of Law of Columbia University in the US. Building on the success of the LLM programme, CityU and the National Judges College launched the Advanced Programme for Chinese Senior Judges, providing a systematic, bespoke legal programme for Chinese senior judges. Both programmes marked a milestone in local legal education and upheld the continued collaboration between CityU and prominent partners.
為容納伴隨新學制而來的更多學生，大學獲得政府撥款，並已開始教學行政大樓的地盤預備工程。此外，圖書館亦已重新整建， 以提升功能及有效使用空間，營造洋溢文化氣息的學習環境。
優質課程及師生 城大繼續致力於一貫堅持的全球化教育目標，與世界各地300多家院校簽訂了學術交流協議及合作計劃。 年內的重要合作項目之一是為中國在職法官舉辦培訓課程。三十位內地法官在城大攻讀由城大法律學院、中國最高人民法院所轄 國家法官學院及美國哥倫比亞大學法學院三方合辦的法學碩士課程。在法學碩士課程的成功基礎上，城大再與國家法官學院合 作，開設中國高級法官研修班，為他們度身訂造系統法律深造課程。這兩項課程不僅為香港法律教育奠立里程碑，亦是城大持續 與頂尖機構建立合作關係的範例。
The newly renovated Library integrates the Chinese Shiheyuan architectural design with the philosophy of traditional private Chinese schools. 重新整建的圖書館揉合中國四合院的特色與傳統書院的概念。
The 28 Chinese senior judges and guests at the closing ceremony for the Advanced Programme for Chinese Senior Judges. 28名來自內地不同省市的資深法官與嘉賓參加「中國高級法官研修 班」結業典禮。
香港城市大學 2008 – 2009 年報 專業教育
29
Major Outbound Educational Experience for Students 2008–09 2008–09年主要赴外地學習體驗計劃 Number of Students 學生人數
Name of Activities
Destination
活動
目的地
Cultural Exchange Student Exchange Programme (credit-bearing exchange studies)
Partner institutions in 25 countries/regions
文化交流 學生交換計劃 （帶學分交流學習）
分佈25個國家/ 地區的友校
Ars Electronica 2008
Austria
奧地利電子藝術節2008
奧地利
Busan Choral Festival and Competition 2008
Busan, South Korea
釜山音樂節2008
南韓釜山
34
Exchange Tour of the CityU Art Troupe to National Taiwan University 2009
Taipei
城大藝術團與國立台灣大學 學生藝術團體交流團2009
台北
17
Exchange Tour of the CityU Art Troupe & Student Leaders to Tianjin University 2009
Tianjin
城大藝術團及學生領袖與 天津大學學生領袖 交流團2009
天津
47
Shanghai e-Arts Festival 2008
Shanghai
上海電子藝術節2008
上海
7
The 9th China Synergy Programme for Outstanding Youth
Guangzhou, Xian, Beijing, Tianjin & Shanghai
第九屆海外傑青匯中華
廣州、西安、北京、 天津及上海
4
Leadership Development Debate Tournament of CityU English Debating Team with Macau University & Jinan University
Macau
領導才能培訓 城大英文辯論隊與澳門大學、 暨南大學聯校辯論比賽
562 4
澳門
15
Debate Tour of CityU Putonghua Debating Team to Wuhan University
Wuhan
城大普通話辯論隊與武漢大學 辯論隊交流活動
武漢
16
Entrepreneur Society New Business Adventure Singapore Study Tour
Singapore
商業考察之旅 — 新加坡
新加坡
18
HSBC Overseas Scholarship Scheme (year-long study)
UK
匯豐海外獎學金計劃（全年學習）
英國
1
Japan Study Tour
Tokyo
日本商業考察之旅
東京
24
Beijing
實習 港澳青年內地文化實踐 教育計劃
北京
14
台北
9
Internship Beijing Museum Internship Programme for Tertiary Students 2009 Sports Activities Asian University Men’s Basketball Championship 2008
Taipei
體育活動 亞洲大學生籃球錦標賽2008
CityU Men’s Soccer Team Training Camp cum Exchange Programme 2009
Jiangmen
2009年城大男子足球隊 五邑大學足球集訓及交流團
江門
19
CityU Women’s Volleyball Team Zhang Zhou Exchange Programme
Zhang Zhou
城大女子排球隊漳州交流團
漳州
13
Nanjing University 2008 Cross-Straits (Mainland-Taiwan-Macau-Hong Kong China) University’s Invitation Badminton Competition
Nanjing
兩岸四地大學生羽毛球邀請賽
南京
6
Winter Basketball Exchange Programme 2008
Changchun
2008香港內地大學生冬令營 暨籃球聯誼賽
長春
15
In addition to the above University-wide activities, individual departments launched a variety of cross-cultural and internship programmes. 除了上述全校性活動，個別學系也舉辦了不同形式的跨文化考察活動和實習計劃。 30
City University of Hong Kong Annual Report 2008 – 2009 Professional Education
Academic Awards Conferred in 2008 2008年頒授的學銜
Doctor of Philosophy Engineering Doctorate Master of Philosophy Master’s Degree
Associate Degree
哲學博士 工程學博士 哲學碩士 碩士 深造文憑 深造證書 學士 副學士
88 4 112 1,984 81 190 4,096 354
Total
總數
6,909
Postgraduate Diploma Postgraduate Certificate Bachelor’s Degree
*
The University also confers another 2,242 Associate Degree awards for Associate Degree programmes offered by the Community College of City University. 大學亦頒授2,242副學士學銜予香港城市大學專上學院開設之副學位課程。
To promote internationalisation, CityU continued to bring more students from diverse cultural backgrounds to the campus. CityU attracted students from 25 mainland provinces and cities during the year, bringing the number of full-time non-local students up to about 15% of the total student population. Our incoming and outgoing exchange student number also increased, to almost 800. At the same time, scholarship agreements were signed with Taiwanese high schools to bring students to CityU to study undergraduate programmes in 2009–2010.
城大努力推動國際化，繼續招攬更多不同文化背景的學生入學。年內，來自25個內地省市的學生加入城大，使城大的全日制非本 地生人數達到同類學生總數的15%。無論是來城大或去海外的交流生人數也增加至近800人。與此同時，城大與台灣一些高中簽 訂獎學金協議，吸引台灣學生於2009–10年度來城大修讀本科課程。
Exchange students from around the world participated in“The World’ s Local Festival”organised by the College of Business. 來自十多個國家的交換生參與商學院舉辦的 「世界節」活動。
President Professor Way Kuo (left) and Mr Tsai Bin-kun, Principal of Taipei Municipal Jianguo High School, sign the scholarship agreement. 校長郭位教授（左）與台北市立建國高級中學校長蔡炳坤先生簽署獎學金協議書。
香港城市大學 2008 – 2009 年報 專業教育
31
CityU launched the first high-definition student-run campus TV station “City TV” in Hong Kong in a bid to nurture students’ professional competency in a new era of multimedia communication. “City TV” is part of the Department of Media and Communication’s effort to train students to be professional communicators. Career Launch, a programme organised by the Career and Internship Office to introduce a series of activities to help students prepare for the job market, was initiated to help students identify career goals, to assist them to strengthen their required skills, and to teach them to create opportunities for themselves.
城大開設了全港首創的學生高清電視台「城市電視」，以培育學生適用於多媒體傳播時代的專業才能。「城市電視」由媒體與傳播系 設立，旨在將學生培訓成為專業傳意人才。 學生就業及實習策劃處推行「職業啟航」計劃，透過一系列活動，為學生做好就業準備，協助他們確認事業目標及提升所需技巧， 並教導他們如何為自己創造機會。
Ms Mary Cheung delivers a talk in Workshop on Professional Image, Business Etiquette and Mock Interview for the Career Launch programme. 張瑪莉女士為「職業啟航」計劃擔任專業形象、商業禮儀和模擬面試工作坊主講嘉 賓。
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CityU has launched the first high-definition student-run campus TV station (City TV) in Hong Kong in a bid to nurture students’ professional competency in a new era of multimedia communication. 城大推出香港首個由學生主導的高清數碼電視台「城大電視」，培育學生多媒體傳 訊時代的專業能力。
City University of Hong Kong Annual Report 2008 – 2009 Professional Education
Statistics on First-year Students 2008 2008年入學新生資料 Sex
性別
Female
女性
46.3 %
Male
男性
53.7 %
Average Age
平均年齡
Place of Birth
出生地
Hong Kong
香港
80.5 %
The mainland
內地
16.7 %
Other regions
其他地區
Housing Type
住屋類別
Private flats
私人住宅
39.1 %
Housing Authority/Housing Society rental or
公共房屋
57.2 %
Squatter / temporary structure
臨時居所
0.5 %
Others
其他
3.2 %
20.4
2.8 %
sale flats (including Home Ownership Scheme flats)
Note: The total number of new students in 2008 was 2,995 (as at 31 Aug 2008). Valid respondents: 2,762 (92%). 註： 2008年新生總計2,995人（截至2008年8月31日）。調查收回的有效問卷共2,762份（92%）。
Three teachers received the Teaching Excellence Awards 2008–09 in recognition of their outstanding teaching performance. They were selected from 25 candidates nominated by students, alumni or programme committees. The winners were Ms Penny Akers, English Language Centre English Enhancement Course Tutor, Dr Annis Fung Lai-chu, Assistant Professor, Department of Applied Social Studies, and Dr Mei-yung Leung, Assistant Professor, Department of Building and Construction. From services that assisted the elderly to counselling programmes in Sichuan in the wake of the devastating earthquake, CityU demonstrated its continuous commitment to learning through serving.
三位教師教學表現優秀，獲得2008–09年度傑出教學獎。本年度的選舉中共有25位由學生、校友或課程委員會提名的候選人，得 獎者分別是英語中心英語進階科目導師Penny Akers女士、應用社會科學系助理教授馮麗姝博士及建築系助理教授梁美容博士。 城大致力通過社會服務培育學生，年內從事的義工服務惠及長者以至四川地震災民。
Teaching Excellence Award winners (from left) Dr Mei-yung Leung, Ms Penny Akers and Dr Annis Fung Lai-chu. 傑出教學獎得主：（左起）梁美容博士、Penny Akers 女士及馮麗姝博士。
香港城市大學 2008 – 2009 年報 專業教育
33
Prizes &
獎項與榮譽
AWARDS
Whether it was excelling in regional and international competitions or claiming prestigious awards, CityU’s reputation for all-round academic excellence was again fortified through an array of impressive achievements. 城大在區內及國際比賽中屢創佳績，榮獲多項大獎，在各 個領域取得傑出的成果，再次充分反映其全面的超卓學術 成就。
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City University of Hong Kong Annual Report 2008 – 2009 Prizes and Awards
CityU sports teams have once again outperformed other institutions to claim the overall championship titles in the men’s and women’s divisions with the University Sports Federation of Hong Kong, China, for 2008-09. 城大體育代表隊再創佳績，獲得香港大專體育協會頒發 2008至09年度團體男子組及女子組總冠軍。
Students and alumni 學生及校友 Rony Chan Ka-wai 陳嘉慧, an undergraduate in the Department of Information Systems, teamed up with her classmates Tracy Wong Siu-yee 黃兆儀 and Jo Ho Tsz-ting 何紫婷 to earn runner-up titles at the 2008 eBay Young Entrepreneur Contest 2008 organised by eBay Hong Kong. Chan Wai Lun 陳韋綸, a PhD student in the Department of Manufacturing Engineering and Engineering Management, was winner of the Best Paper Award of the 2009 IAENG International Conference on Industrial Engineering – Human Factors and Ergonomics organised by the International MultiConference of Engineers and Computer Scientists 2009.
Chen Zixiang 陳子翔, an undergraduate in the Department of Manufacturing Engineering and Engineering Management, was Runner-up in Global Business Ethics Contest 2007-08 organised by the Junior Achievement Hong Kong. He was also elected Global Citizen organised by the Dragon Global Citizen Programme and Institute of International Education Hong Kong.
Ashley Cheung Chi-lung (left) 張智龍 and Jason Lam Chi-fai 林志 輝, undergraduates from the School of Creative Media, won the Interactive Media Category: Silver Award at the 14th Hong Kong Independent Short Film and Video Awards organised by the Hong Kong Arts Centre. Their classmates Cheung Hon-him 張翰謙 and Kwok Yu-ho 郭譽豪, a postgraduate, won Special Mentions in the same category, while another classmate, Yeung Hey-chiu 楊起超, was also awarded a Special Mention for the Animation Category.
香港城市大學 2008 – 2009 年報 獎項與榮譽
35
Ivan Chueng King-tai 張景泰, an undergraduate in the School of Creative Media, teamed with classmates Lai Chi-ngai 賴智毅, Shadow Lam Ying-ting 林影婷, Nick Wan Lik-kwong 溫力光, Chris Yan Chon-wan 甄俊允 and Rock Yip Ka-wai 葉嘉偉 to win the Best Digital Entertainment (Student and Independent) Certificate of Special Mention at the 2008 Hong Kong Information and Communications Technology Awards organised by the Hong Kong Digital Entertainment Association. Their classmates Samantha Lau Ka-yi 劉嘉怡, Marco Po Wing-pong 蒲穎邦 and Kimi Poon Shuk-kwan 潘淑坤 also won a Certificate of Special Mention in the same award. Chu Ka-po 朱家寶, a postgraduate in the Department of Public and Social Administration, teamed with his classmates Lee Tinhung 李天雄 and Siu Kit-pun 蕭傑斌 to win the Best Dissertation Award organised by the Chartered Institute of Housing – Asian Pacific Branch.
Chung Wing-ho (second from right) 鍾穎豪, Anthony Lau Wai-ho (right) 劉緯豪 and Chris Lam Jung-yu (left) 林震宇, undergraduates in the Department of Computer Science, teamed up to win the championship in the IBM Inter-University Programming Contest 2009 organised by IBM Hong Kong.
(From right) Vicky Chung Wing-kay 鍾詠琪 and Candy Tang So-man 鄧素雯, postgraduate students in the School of Law, teamed up with Winki Lam Wing-kei 林穎琪, Juris Doctor student, to claim overall runner-up and the Oxford University Press Award for the Best Non-OECD Team at the Frankfurt Investment Arbitration Moot Court Competition, organised by the Wilhelm Merton Centre of Frankfurt University.
Dong Hao 董皓, a PhD student in the School of Law, was awarded Fulbright Junior Scholar 2009 by the Fulbright Commission, the United States. Angela de Francisco 方安琪, an undergraduate in the Department of Asian and International Studies, was winner of the HSBC Young Entrepreneur Bronze Award 2008-2009 organised by HSBC. She also gained an e-Challenge Honorable Mention 2008 in the Hong Kong Social Enterprise Challenge organised by the Center for Entrepreneurship of the Chinese University of Hong Kong. Gao Pengcheng 高鵬程, an undergraduate in the School of Law, won the Chinese Trade Remedy and Industry Safety Research Award organised by the Ministry of Commerce, PRC. He also won the Chinese University Legal English Contest organised by the Law Press China, Legal Education Certificate and Beijing Second Foreign Language Institute.
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City University of Hong Kong Annual Report 2008 – 2009 Prizes and Awards
Gao Siya (right) 高偲雅, Ronald Liu Hao (left) 劉浩 and Andy Wang Xian 王掀, undergraduates in the College of Science and Engineering, were Meritorious Winners in the international 2009 Mathematical Contest in Modelling administered by The Consortium for Mathematics and its Applications.
Gap Chung Wai-kin 鍾煒健, an associate degree student in the Division of Building Science and Technology, won the Champion of the undergraduate category of the Hong Kong Institute of Architects Sustainable Architecture Design Student Project Award 2008 organised by the Hong Kong Institute of Architects. His classmate Ko Pui-sze 高佩詩 won an Honourable mention in the graduate category. Ho Man-kit 何文傑, an undergraduate, and Wong Ka-biu 黃家鏢, a postgraduate in the Department of Public and Social Administration, were awarded The Best Student Awards organised by the Chartered Institute of Housing – Asian Pacific Branch and Hong Kong Institute of Housing. Hu Can 胡璨, an undergraduate in the Department of Accountancy, won the Championship in the ACCA Job Hunting Competition Internet Section organised by the Association of Chartered Certified Accountants. Hui Mo-yiu 許慕瑤, an undergraduate in the School of Creative Media, was awarded the Jumping Frames Dance Video Award and Special Award for Hong Kong Dance Filmmakers at the Jumping Frames Dance Video Festival organised by the City Contemporary Dance Company and Emergence Lab. Sylvia Kong Siu-nga 江兆雅, an undergraduate in the Department of Building and Construction, received the Tony Toy Award 2008 from The Hong Kong Institute of Value Management. Koo Chi-kin 古志健, a PhD student in the Department of Biology and Chemistry, won the Croucher Foundation Fellowship. Kwok Lai-yi 郭麗怡, an undergraduate in the Department of Marketing, was honoured as the Hong Kong Outstanding Youth Volunteer 2008 by the Social Welfare Department, HKSAR. Lam Sheung-ting 林尚霆, an undergraduate in the School of Creative Media, was the Best Film winner in the Student Division at the 4th Fresh Wave Short Film Competition organised by the Hong Kong Arts Development Council and Hong Kong International Film Festival Society. Lau Shuk-yu 劉淑如, an associate degree student in the Division of Building Science and Technology, received the Certificate of Excellence in the CIOB Hong Kong Student Awards 2008 organised by The Chartered Institute of Building. Law Yi-lun 羅伊倫, an MPhil student in the Department of Physics and Materials Science, was winner of The Vladimir P Perelygin Prize at the 24th International Conference on Nuclear Tracks in Solids.
香港城市大學 2008 – 2009 年報 獎項與榮譽
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Li Chunhua 李春華, a PhD student in the Department of Biology and Chemistry, won the FEMS Young Scientist Meeting Grant Award at the 6th International Symposium of Anaerobic Microbiology. He was also awarded Runner Up in the Best Paper Presentation at the 1st Nashan District Academic Forum of Doctoral Candidates from Shenzhen, Hong Kong, Macao and Taiwan and the 196th Tsinghua Academic Forum for Doctoral Candidates. Li Hongtao 李紅濤 and Lin Gongcheng 林功成, PhD students in the Department of Media and Communication, won the Outstanding Research Paper Awards from the Academic Accreditation Office of Guangdong Province and Shenzhen University. Heidi Li Yin-fung 李燕鳳, an undergraduate in the School of Creative Media, was awarded a Merit (University Category) in the Don’t Gamble Video Competition jointly organised by the Home Affairs Bureau, The Ping Wo Fund and the Betting and Lotteries Commission. Lu Zhouguang 盧周广, a PhD student in the Department of Physics and Materials Science, won the Fulbright Fellowship offered by The J. William Fulbright Foreign Scholarship Board. Ma Chun-ning 馬震寧, an undergraduate in the Department of Asian and International Studies, was named Young Leader in the 2nd Young Leaders Selection organised by the Harbour Junior Chamber. He was also winner of the Writing Awards 2008 organised by the Guang Bo Media. Pinky Nari, a postgraduate student in the School of Law, won the Clifford Chance Award for Most Improved Advocate 2008-2009 organised by the Clifford Chance Law Firm. Ng Siu-ling 吳兆羚, Tsang Wai-lun 曾緯倫, Tung Wan-chung 董韻頌, Lau Shuk-yu 劉淑如 and Shum Ho-yee 岑可爾, associate degree students in the Division of Building Science and Technology, were awarded the HKIE Prize for Outstanding Engineering Students for academic year 2007-08 organised by The Hong Kong Institution of Engineers.
Kunal Parwani (right), an undergraduate in the Department of Marketing, clinched the championship in the 2009 Job Hunting Competition for the Hong Kong division organised by the Association of Chartered Certified Accountants. Yu Lan 喻嵐, an undergraduate in the Department of Manufacturing Engineering and Engineering Management, took third place in the same competition.
So Chung-yin 蘇頌燕, an MPhil student in the Department of Manufacturing Engineering and Engineering Management, won the Best Student Paper Award at the 2009 IAENG International Conference on Industrial Engineering organised by the International Association of Engineers. She also received the Sir Edward Youde Memorial Fellowship 2008-09 offered by the Sir Edward Youde Memorial Fund Council.
38
City University of Hong Kong Annual Report 2008 – 2009 Prizes and Awards
Tan Youhua 譚又華, a PhD student of the Joint Advanced Research Centre in Suzhou established by the University of Science and Technology of China and City University of Hong Kong, won the T.J. Tarn Best Paper Award at the IEEE International Conference on Robotics and Biomimetics.
Jeff Tang Kai-tai 鄧啟泰, an MPhil student in the Department of Computer Science, was Runner-up in the Best Paper Award at the International Conference on Computer Animation and Social Agents organised by the Graduate School of Culture Technology, Korea Advanced Institute of Science and Technology and Computer Graphics Society. Wang Yanan 王亞男, an undergraduate in the Department of Accountancy, was winner of the Best Position Paper Award at the Hong Kong Model United Nation Conference 2009 organised by the Hong Kong Model United Nations Club. Yeung Nga-ka 楊雅嘉, an associate degree student in the Division of Building Science and Technology, teamed with classmates Chan Kin-lok 陳建樂 and Cheng Chi-ho 鄭志豪 to win the Occupational Safety and Health Council Best Project Award 2008 organised by the Occupational Safety and Health Council. Yeung Wing-yee 楊詠儀, an undergraduate in the Department of Computer Science, won the Bronze Award in the Best Innovation and Research (College and Undergraduates) category at Hong Kong Information and Communications Technology Awards 2008 organised by the Office of the Government Chief Information Officer, HKSAR. Yu Wing-man 余穎汶, an MA student in the Department of Media and Communication, teamed with her classmate Zhong Xinyan 鍾欣燕 to win the Best Presentation Award at Hong Kong Social Enterprise Challenge 2008 Business Plan Competition organised by the Hong Kong Social Enterprise Challenge. Zhang Junfeng 張峻峰, a PhD student in the Department of Chinese, Translation and Linguistics, won the 2009 Endeavour Research Fellowship organised by the Department of Education, Employment and Workplace Relations, Australia. Li Shu 李舒, an undergraduate in the Department of Mathematics, won the HKSTP Exchange Award 2008-09 organised by the Hong Kong Science and Technology Parks.
Staff 教職員 Dr Doris Au Wai-ting 歐慧婷博士 from the Department of Biology and Chemistry was named a Distinguished Lecturer in Toxicology 2008 by the University of Saskatchewan, Canada. Dr Bertha Du-Babcock 杜博瑟博士 from the Department of English won the Kitty O Locker Outstanding Researcher Award offered by the Association for Business Communication.
香港城市大學 2008 – 2009 年報 獎項與榮譽
39
Dr Ricky Chan Wing-kwong 陳榮光博士 from the Department of Computer Science won the Best Paper Award at the 32nd Annual IEEE International Computer Software and Applications Conference organised by the IEEE Computer Society.
Chair Professor Chen Guanrong 陳關榮講 座教授 from the Department of Electronic Engineering was conferred a second-class award under the State Natural Science Award in recognition of his achievements and contributions in the field of chaos theory.
Dr Chen Ziguang 陳子光 from the Department of Management was elected Fellow of World Business Institute by the World Business Institute. He was also winner of the Best Paper award at the 10th International Business Research Conference organised by the World Business Institute. Dr Cheng Jinping 程金平博士, Dr Cheng Shuk Han 鄭淑嫻博士 and Miss Tse Ho-yan 謝可茵小姐 from the Department of Biology and Chemistry won the Gold and Silver Prizes for Invention and FIRI Award for the Best Invention respectively organised by the Korea Women Inventors Association. Dr Cheng Weiqi 承維琦博士 from the School of Law won the Excellent Papers title organised by the Beijing Huaxia-Hull Research Centre for International Education and University Press, Jiangxi, China. Dr Cheung Kin-keung 張健強博士 in the Division of Building Science and Technology was winner of 2nd Prize in the Professional Group of the Design Competition for the Revitalisation of Tai O organised by the Development Bureau, HKSAR Government. Mr Sunny Chiang Chi-hang 鄭志行先生 from the School of Law won the Best Paper Award at the 2009 International Conference on the Global Financial Crisis organised by The Academy of Business and Public Policy. Chair Professor Philippe Ciarlet 菲立普希阿雷講座教授 from the Department of Mathematics was named a Fellow of the Society for Industrial and Applied Mathematics.
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City University of Hong Kong Annual Report 2008 – 2009 Prizes and Awards
Dr Chow Tin-tai 周天泰博士 from the Division of Building Science and Technology was elected Fellow of American Society of Heating, Refrigerating, and Air-conditioning Engineers Inc.
Dr Andy Chun Hon-wai 陳漢偉博士 from the Department of Computer Science received the IT Research Award and IT Professional Competency Award from the Hong Kong Computer Society.
Professor Deng Xiaotie 鄧小鐵教授 from the Department of Computer Science was elected Fellow of the Association for Computing Machinery. Dr Surya Deva from the School of Law was elected Member of the International Academy of Comparative Law.
(From left) Chair Professors Gary Feng Gang 馮剛講座教授 and Man Kim-fung 文劍鋒講座教授 from the Department of Manufacturing Engineering and Engineering Management, and Keith Zhang Qitu 張啟圖講座教授 in the Department of Electronic Engineering, were named IEEE Fellows by the Institute of Electrical and Electronics Engineers.
Ms Fung Wai-man 馮惠敏 from the Division of Building Science and Technology was winner of the HKIA Journal Best Paper Award 2007 – Travelogue Category organised by the Hong Kong Institute of Architects. Dr Maria Francesch Huidobro 方翠琪博士 from the Department of Public and Social Administration was granted WIMEK Visiting Research Fellowship 2008 by the Wageningen Institute of Climate Research, Holland.
香港城市大學 2008 – 2009 年報 獎項與榮譽
41
Ms Rachael Ip Kwai-fun (right) 葉桂芬, a PhD student and instructor and Professor Christian Wagner from the Department of Information Systems, received the Emerald Management Reviews Citation of Excellence Award 2009 from the Emerald Management Reviews Accreditation Board.
Dr Kim Tae-Yeol 金台烈博士 from the Department of Management was a Highly Commended Award Winner at the 2009 Emerald Literati Network Awards for Excellence organised by the Emerald Literati Network. Miss Anna Koo 顧家珍小姐 from the School of Law was elected Accredited Mediator by the Hong Kong International Arbitration Centre.
Chair Professor Lee Shuit-tong 李述湯講座教授 from the Department of Physics and Materials Science was awarded the Metallurgy and Materials Technology award in the Scientific and Technological Progress Prizes organised by the Ho Leung Ho Lee Foundation.
Dr Mei-yung Leung 梁美容博士 from the Department of Building and Construction won the Academia Best Paper Award 2008 from the Miles Value Foundation, US. She was also elected Fellow of the Hong Kong Institute of Value Management. Dr Qian Jun 錢俊博士 from the Department of Chinese, Translation and Linguistics was winner of the Fulbright Senior Research Award jointly organised by the Hong Kong-America Centre and the Department of the State, US.
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City University of Hong Kong Annual Report 2008 – 2009 Prizes and Awards
Chair Professor David Rosenbloom from the Department of Public and Social Administration was granted the Award for Outstanding Scholarship in Public Sector Human Resources by the Section on Personnel Administration and Labor Relations of the American Society for Public Administration.
Mr David Santandreu Calonge 桑戴維先生 from the Education Development Office earned Teacher of Honour status from the Kappa Delta Pi (KDP), International Honour Society in Education.
Chair Professor Michel Andre Van Hove from the Department of Physics and Materials Science won the ICSOS Surface Structure Prize 2008 at the International Conference on the Structure of Surfaces. Dr Yue Xiaodong 岳曉東博士 from Department of Applied Social Studies was awarded the Outstanding Humanity Award given by the International Association of Chinese Medical Specialists and Psychologists.
Chair Professor Zhang Longxi 張隆溪講座教授 from the Department of Chinese, Translation and Linguistics was elected Foreign Member by The Royal Swedish Academy of Letters, History and Antiquities.
香港城市大學 2008 – 2009 年報 獎項與榮譽
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Research
Research and Development 研究及發展
&Development
研究及發展
CityU’s emphasis on problem-driven research that directly enhances society resulted in numerous outstanding projects attracting funding that leads to the realisation of genuine benefits to the local community and beyond. 城大注重可直接促進社會發展的研究，因此不少卓越研究 項目獲得撥款資助，為本港內外地區帶來實際效益。
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City University of Hong Kong Annual Report 2008 – 2009 Research and Development
The effectiveness of the University’s approach to research was reflected in the success rate and volume of grant applications it received and the quality of the research it generated.
Funding success CityU enjoyed a marked increase in the number of projects and value of funding in 2008–09. A total of 127 CityU projects were funded by the Research Grants Council’s General Research Fund, with a net value of $61.2 million. In terms of the number of grants and their total value, this represented an increase of 16.5% and 1.5% respectively. CityU’s success rate in applying for funding was 40.7%, a marked improvement on last year’s 34.3%. The amount of Innovation and Technology Fund secured in the year reached $62.54 million, more than triple when compared with the previous year. Funding source from private sector also registered a leap to $103.32 million, increased by nearly 60%.
Environment CityU remains at the forefront of marine environmental research. The Centre for Marine Environmental Research and Innovative Technology (MERIT) led by CityU was awarded $23.6 million sustained funding from the University Grants Committee’s Areas of Excellence (AoE) Scheme. The sustained funding is only granted on exceptional grounds to AoE projects with excellent performance, and in this case, in recognition of the centre’s outstanding contributions to research and management of the marine environment in Hong Kong and worldwide.
城大申請研究撥款的成功率和數量，以及研究質素，充分反映大學的研究策略實際奏效。
撥款成績 城大的研究計劃在2008–09年度獲得的資助款額及項目數量大幅上升，共127項計劃獲研究資助局優配研究金撥款6,120萬元。以 項目數量及總款額計算，分別增長16.5%及1.5%。申請撥款的成功率為40.7%，較去年的34.3%顯著上升。 年內還獲得創新及科技基金撥款6,254萬元，為去年所得撥款的三倍多。此外，獲私人機構資助達1億332萬元，增長近60%。
環境 城大繼續在海洋環境研究領域處領先地位。由城大領導的海洋環境研究及創新科技中心，獲大學教育資助委員會卓越學科領域計 劃持續撥款2,360萬元。只有表現出色的卓越學科領域計劃項目，才會獲得大學教育資助委員會特別考慮批出持續撥款，是次撥款 肯定了中心對香港及全球海洋環境研究及管理的傑出貢獻。
Academic Publications by CityU Staff in 2008–09 2008–09年城大教職員的學術著作 Total number of books (including research books or monographs, textbooks, literary works and translation) authored by CityU staff Total number of research papers authored by CityU staff in peer-reviewed academic journals, externally refereed policy
城大教職員的學術著作（包括研究 書籍、課本、文學及翻譯作品）
57
刊登在世界各地學術 及專業期刊的城大教職員
or professional journals worldwide Arts and Humanities
研究論文 藝術及人文
1,604 78
Business and Economics
商業及經濟
174
Science (including Medicine)
科學（包括醫學）
Social Sciences (including Law)
社會科學（包括法律）
1,196 156
Figures as at end of June 2009 數字以2009年6月底為準
香港城市大學 2008 – 2009 年報 研究及發展
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Professor Edmund Choi Cheong-chuen (second from left), staff-in-charge of the Wind Tunnel Facility, explains the operation of the facility to Mrs Carrie Lam Cheng Yuet-ngor (second from right), Secretary for Development, and Mr Mak Chai-kwong (first from right), Permanent Secretary for Development (Works). 負責風洞設施的蔡昌全教授（左二）向發展局局長林鄭月娥女士（右二）及發展局常 任秘書長（工務）麥齊光先生（右一）解釋風洞設施運作。
A team of six international reviewers unanimously commended MERIT’s cutting-edge marine environmental research and management. They also praised its excellent integration of research in biology, chemistry and engineering, from genes and molecules to the entire ecosystem, as breathtaking and key to enabling a truly interdisciplinary approach to managing the environment. The wind tunnel facility officially opened during the year enhanced CityU’s research capabilities in wind engineering and research aimed at improving urban development planning and the environment in Hong Kong. The facility is equipped with automated, state-of-the-art technology that allows it to conduct a range of tests on buildings, bridges, urban ventilation and air pollution. It can help test whether a building could withstand extremely strong winds or whether there is adequate ventilation in built-up areas. CityU researchers have also been developing Zigbee technology and incorporating this internationally recognised wireless communication standard into energy-saving systems. The Zigbee Energy Management system senses and controls applications in lighting, air-conditioning and security systems and reminds and instructs users to minimise energy wastage. It is estimated that the system can reduce energy consumption by up to 30%. 由六位國際專家組成的評審小組一致稱讚中心的尖端海洋環境研究及管理，並讚揚中心能夠結合生物、化學及工程等學科，研究 範疇涵蓋基因、分子以至整個生態系統，真正採用了跨學科創新方法管理環境。 年內正式啟用的風洞設施，可提升城大的風力工程及研究能力，以改善香港的城市發展計劃及環境。有關設施配備自動化先進科 技，可為建築物、橋樑、市區通風及空氣污染進行一系列測試，包括測試建築物能否抵受極猛烈的強風或其建築環境的通風是否 足夠。 此外，城大研究人員一直在研究Zigbee科技，並將這項國際認可的無線通訊標準與能源節省系統相結合。Zigbee能源管理系統可 感應及控制照明、空調及保安系統的應用程式，提醒及指示用戶減少浪費能源。預計系統可為用戶節省高達30%的能源。
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City University of Hong Kong Annual Report 2008 – 2009 Research and Development
Technology Further consolidating CityU’s strategy of positioning Shenzhen as the base of its research, incubation and teaching activities on the mainland, its State Key Laboratory of Millimetre Waves located in the Shenzhen Virtual University Park was unveiled during the year. The laboratory can continue to contribute to the nation’s and Shenzhen’s research on millimetre wave technology and communication technology. The Centre for Prognostics and System Health Management, the sixth university research centre, was established to address the growing interest in prognostics and health management implementation on the part of a large number of companies in mainland China, particularly electronics companies in the greater Guangdong area. The centre will first focus on the process of predicting the future reliability of a product by assessing the extent of deviation or degradation of a product from its expected normal operating conditions. CityU has continued its work on video coding compression technology and its research achievements have been adopted by recognised standard-bearers in the industry. CityU is now at the forefront of the industry and on the verge of creating a new standard to be used around the world. Courtesy of a government grant, CityU launched a collaboration during the year with three local universities, Hong Kong Applied Science and Technology Research Institute Company, other government departments and the industry to develop the fifth generation of video coding technology.
科技 為進一步加強城大以深圳為內地研究、孕育及教學活動基地的策略，位於深圳虛擬大學園的毫米波國家重點實驗室於年內舉行揭 牌儀式。實驗室將為國家及深圳對毫米波科技及通訊科技的研究，繼續作貢獻。 鑑於內地大量企業，尤其是廣東地區的電子企業，對產品故障預測及系統管理的興趣日漸濃厚，城大特別成立了第六所校級研究 中心「故障預測與系統健康管理研究中心」。中心的首要工作是評核產品偏離原訂正常運作情況的程度或退化程度，以預測產品未 來的可靠程度。 城大繼續努力研究視像編碼壓縮技術，其研究成果早已獲業界認可標準機構採用。城大目前處於業界領先地位，並即將完成研製 可供全球採用的新標準。城大獲得政府撥款，於年內與本地三家大學、香港應用科技研究院有限公司、其他政府部門及業界進行 合作，共同研製第五代視像編碼技術。
The Opening of the State Key Laboratory of Millimetre Waves further consolidates CityU’s strategy of positioning Shenzhen as the base of its research, incubation and teaching activities on the mainland. 於深圳虛擬大學園設立毫米波國家重點實驗室進一步加強城大以深圳為內地研 究、孕育及教學活動基地的策略。
The Centre for Prognostics and System Health Management looks at the health, or reliability, of a machine or system. 「故障預測與系統健康管理研究中心」主要關注機器或系統的健康狀況或可靠 程度。
香港城市大學 2008 – 2009 年報 研究及發展
47
Business The University continues to conduct surveys that reflect the economic and social well-being of Hong Kong. The CityU–Hong Kong Consumer Satisfaction Index, an annual survey conducted since 1997, continues to provide valuable information about the quality of the commodities and services rendered by various industry sectors. A separate quarterly survey conducted in collaboration with universities in mainland China, Macau and Taiwan revealing cross-straits consumer confidence was also launched during the year to reflect the overall social and economic situation in the four places. The Employee Confidence, Industrial Relations and Employee Commitment Survey, which can help employers devise human resources policies, recorded a decrease after three consecutive annual rises. The 2007–08 Hong Kong Sustainable Development Index Survey aims to provide a clear picture of where improvement is needed in the pursuit of a sustainable quality of life. It revealed that environmental protection ranked alongside the education system as Hong Kong’s top sustainable development priority.
商業 城大繼續從事反映香港經濟及社會狀況的調查。自1997年起每年進行的城大香港消費者滿意指數，為業界提供實用參考數據，了 解所提供的產品及服務質素。年內城大與內地、澳門、台灣的大學合作進行調查，分析兩岸四地的消費者信心，以反映四地的整 體社會經濟狀況。 有助管理層制訂相關人事管理政策的「香港僱員信心指數、勞資關係、工作承諾調查研究」顯示，僱員信心連升三年後首度下跌。 「香港可持續發展指數」旨在了解如要追求可持續的生活質素，社會哪些方面最須加以改善。年內調查顯示，環保及教育制度是香 港可持續發展的關鍵。
CityU works in collaboration with universities in mainland China, Macau and Taiwan for the cross-straits consumer confidence index. 城大與內地、台灣及澳門的大學合作，進行兩岸四地消費者信心指數調查。
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Project C.A.R.E has received renewed funding of more than $6.7 million. 「有教無『戾』──校園欺『零』計劃」，再獲優質教育基金逾670萬元撥款。
City University of Hong Kong Annual Report 2008 – 2009 Research and Development
Research Projects 2008–09 2008–09研究項目 Total Number of On-going Research Projects Funded by External Funds and CityU Research Grants*
由校外及校內撥款資助的 研究項目總數*
1,425
Number of On-going Research Projects by
各學院╱學術支援部門的
Colleges/Schools/Support Centres College of Business
研究項目數目 商學院
247
College of Humanities and Social Sciences
人文及社會科學學院
265
College of Science and Engineering
科學及工程學院
882
School of Creative Media
創意媒體學院
12
School of Law
法律學院
11
Other Academic Supporting and Administrative Units
其他學術支援及行政部門
8
* Including CityU-funded, RGC-funded and externally funded research projects, with 421 new starts during 2008–09. Figures as at end of June 2009. *包括由城大、研究資助局及校外資助的研究項目，其中421項是2008–09年度內新發展的項目。 數字以2009年6月底為準。
Social Science Project C.A.R.E. (Children and Adolescents at Risk Education) received renewed funding of more than $6.7 million from the Quality Education Fund (QEF). The grant allowed the project to continue studying school bullying in Hong Kong and expand its scope from secondary schools to primary schools. To allow expansion into primary schools between 2009 and 2011, the QEF provided another grant to make the total contribution to well in excess of $10 million over five years. CityU was awarded a grant of nearly $5 million from the new Strategic Public Policy Research Funding Scheme established by the Research Grants Council. CityU will use the funds to conduct a research project on the family carers of persons with Alzheimer’s disease and support and promote long-term public policy research.
社會科學 「有教無『戾』──校園欺『零』計劃」獲得優質教育基金持續撥款670萬元資助。計劃將繼續研究香港校園欺凌情況，並將研究範圍從 中學擴展至小學。為了在2009至2011年間將計劃擴展至小學，優質教育基金再次提供撥款，令該計劃五年間共獲得逾1,000萬元 資助。 城大獲得研究資助局新成立的策略性公共政策研究資助計劃撥款近500萬元，進行一項關於阿爾茲海默氏症患者的家庭照顧者的研 究，並支持及推動長期的公共政策研究。
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49
CityU’s unwavering commitment to reaching out to the
Outreach and Community Relations
community continued throughout the year under review.
拓展與聯繫
The University was engaged in a plethora of activities and collaborative projects to strengthen our links with business, industry, government and the private sector. 城大年內繼續致力與社會各界建立緊密聯繫；通過舉辦多元化 的活動和合作計劃，加強與工商業、政府及其他界別的聯繫。
Outreach &Community Relations 拓展與聯繫
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City University of Hong Kong Annual Report 2008 – 2009 Outreach and Community Relations
Our positive influence on society extended to socio-economic, technological and cultural development that brought direct and indirect benefits to Hong Kong, the region and beyond.
Exchange and collaboration International conferences are an integral progenitor of academic exchange and collaboration. CityU in the past year attracted many world-class academics to esteemed and large-scale conferences, lectures and summits addressing cutting-edge knowledge in science and technology and pressing issues of our time. The academician conference “Frontiers in Bioscience: Learning and Memory”, the first of the Science for the Future: A Worldclass Summit series celebrating the University’s 25th anniversary, featured Nobel Laureate Professor Susumu Tonegawa and other six prominent scholars from around the world. The France-Hong Kong Distinguished Lecture Series also brought the best brains in the world to the campus. Fields Medallist Professor Jean-Christophe Yoccoz, Professor Pierre Corvol and Professor Jacques Livage from the Collège de France, addressed the CityU community in separate lectures. 城大對社會的影響力已擴展至社會經濟、科技及文化發展等領域，直接及間接地造福於香港及亞太地區內外。
交流與合作 國際會議是最早的學術交流和合作的基本平台。城大在年內邀請到多位世界級學者參加備受尊崇的大型會議、講座及論壇，探討 最新科技知識及迫切的社會問題。 為慶祝創校25周年，城大年內舉辦了「論科學、創未來：世界級學術峰會」系列首場院士論壇「生物科學前沿：學習與記憶」，邀請 到諾貝爾獎得主利根川進教授及六位世界級院士發表演講。此外，「法國－香港傑出講座系列」也吸引到世界級頂尖學者，其中包 括巴黎法蘭西學院的菲爾兹獎得主Jean-Christophe Yoccoz教授、Pierre Corvol教授以及Jacques Livage教授，為城大師生做講座。
Nobel Laureate Professor Susumu Tonegawa unravels secrets of how the brain learns and memorises. 諾貝爾獎得主利根川進教授剖解大腦學習及記憶之謎。
Professor Jean-Christophe Yoccoz delivers his lecture entitled “Random Behaviour of Deterministic Systems”. Jean-Christophe Yoccoz教授主持題為「確定性系統的隨機行為」講座。
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Internationalisation of Chinese Universities Conference participants. 「兩岸四地大學國際化校長論壇」與會者合照。
The Hong Kong Business Community Forum on Pearl River Delta Development Plan attracted more than 180 business people from the commercial and industrial sectors. 「珠三角發展規劃－香港工商界論壇」，吸引約180名工商界人士應邀出席論壇。
The International Peer Review Conference on “China’s Provincial Environmental Performance Index” (EPI) focused on the development of an environmental performance index in China and the application of scientific analysis in policy planning. CityU conducted a pilot research project to evaluate China’s provincial environmental performance in collaboration with leading US universities and the Chinese Academy for Environmental Planning. The Hong Kong Business Community Forum on Pearl River Delta Development Plan held on campus attracted more than 180 business people from the commercial and industrial sectors. The forum served as a platform for them to voice their opinions on the Outline of the Plan for the Reform and Development of the Pearl River Delta, released by the State Council of the People’s Republic of China, and forecast future opportunities and challenges. Other conferences covered hot topics such as global mediation developments and the internationlisation of Chinese universities. 年內舉行的「中國省級環境績效評估報告」專家研討會，集中討論如何為中國制訂環境表現指數，以及在制訂政策時如何運用科學 分析。城大還與多家美國著名大學及中國環境保護部環境規劃院合作進行試點研究，評估中國各省的環境表現。 「珠三角發展規劃－香港工商界論壇」吸引工商界逾180位專業人士參與。與會者在論壇上就中國國務院發表的《珠江三角洲地區改 革發展規劃綱要》各抒己見，並預測未來的機遇和挑戰。 城大同時舉辦了探討其他熱門課題的會議，包括國際調解發展及中國大學國際化等。
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City University of Hong Kong Annual Report 2008 – 2009 Outreach and Community Relations
International Conference at CityU 2008–09 2008–09年度城大在校內舉辦的國際會議 Jul 2008 2008年7月
Cross-cultural Perspectives on East Asian Cinemas:
東亞電影跨文化層面國際研討會
An International Symposium The 12th Pacific Asia Conference on Information Systems
第十二屆亞太資訊系統會議
The 4th Guangdong-Hong Kong-Macau Conference on Information
第四屆粵港澳資訊科技教育應用大會
Technology in Education Aug 2008 2008年8月
An International Symposium on Chinese Numismatic Charms
中國花錢與傳統文化國際研討會
International Conference on Translation, Language Contact,
翻譯、語言接觸及多語種交流國際會議
and Multilingual Communication The First International Conference on Hybrid Learning 2008 International Workshop on Remaking the Vietnamese State: Implications for Vietnam & Beyond
Nov 2008 2008年11月
International Symposium – Witness Examination in Litigation
2008第一屆混合教學法國際會議 「重塑越南：對越南及他國的影響」 國際工作坊 「訴訟及仲裁期間訊問證人」國際會議
and Arbitration The 4th International Conference on Literature and Information
第四屆文學與資訊科技國際研討會
Technology Dec 2008 2008年12月
The 14th Conference of the International Association for World
第14屆世界英語國際協會會議
Englishes International Conference – Risk and Social Policy in Changing Asian Societies International Conference on Partial Differential Equations
「變革亞洲社會中的風險及社會政策」 國際會議 偏微分方程及其應用國際會議
and Applications International Forum on Public Relations and Advertising – Crisis Management and Integrated Strategic Communication 2008 LSP and Professional Communication Conference for the Asia-Pacific Rim International Workshop on Vietnam, East Asia, & Beyond International Conference – Social Capital and Volunteering in Modern Ageing Cities: Building Intergenerational Inclusion
2008公關與廣告國際學術論壇︰ 危機管理與整合策略傳播 2008環亞太語言服務供應商及 專業傳訊會議 越南、東亞及他國國際工作坊 「現代老化城市之社會資本及義務工作 參與：建立跨代融合」國際會議
Asia Pacific Microwave Conference 2008
香港2008亞太微波會議
Frontier Conference on Fostering Creativity and Innovation
全球商業創意及革新研討會
in Global Business The 13th International Conference on Cantonese & Yue Dialects The 2nd Symposium of China Journal of Accounting Research Jan 2009 2009年1月
International Workshop – National Conciliation and Consolidation
第十三屆國際粵方言研討會 第二屆中國會計學刊研討會 「緬甸民族和解與鞏固進程」工作坊
Process in Burma/Myanmar International Symposium on Teaching and Learning
「世界文明與通識教育」研討會
of World Civilization Feb 2009 2009年2月
“Interrogating Gendered Power Structures: Developing a Transformative Research Framework for Women’s Empowerment in Muslim Contexts” Symposium
Mar 2009 2009年3月 Apr 2009
Workshop – Cyclone Nargis and Lessons for Disaster Management in Southeast Asia Symposium on Preventing Offending and Reducing Reoffending
「審視性別權力架構：發展為穆斯林社 會婦女充權起變革作用的研究框架」 研討會 「熱帶風暴納爾吉斯及東南亞災難管理」 工作坊 防止違法及減少重犯國際研討會
2009年4月
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International Conference at CityU 2008–09 (continued) 2008–09年度城大在校內舉辦的國際會議（續） May 2009 2009年5月
Symposium on Sustainable Development of Wetlands for Hong Kong
香港濕地2010年後可持續發展研討會
Ahead of 2010 The 3rd International Roundtable on Discourse Analysis – Discourse and Creativity International Conference on World Literature and World Culture The 2009 APJAE Symposium on Trade, Environment and Resources Index International Peer Review Conference on China’s Provincial Environmental Performance Workshop on Digital Humanities in Asia: Global Technologies and
第三屆國際話語分析圓桌會議： 話語與創意 「世界文學與世界文化」國際研討會 2009《亞太會計及經濟學期刊》 貿易、環境與資源研討會 《中國省級環境績效評估報告》 專家研討會 亞洲數碼人文工作坊
Local Knowledge Jun 2009 2009年6月
Workshop on Gaming, Governance and Public Policy in Macao
「澳門的賭博、管治與公共政策」工作坊
Social Work and Counselling Conference: Promoting Harmony and
「探討衝突世界中的公義」國際會議
Justice in a World of Conflict The 7th Urban Language Seminar: Contact Induced Language Change and Identity Transformation – Urbanization in China and Europe
第七屆城市語言研討會：基於語言接觸 的語言演變及身份認同轉換─ 中國及歐洲的城市化進程
International Conference on Asymptotical Analysis and Infinite-
漸近分析法及無限維動態系統國際會議
dimensional Dynamical Systems International Conference on Teaching and Learning of World
「世界文明與通識教育」國際研討會
Civilizations The 2009 International Conference on Corporate Finance and
2009企業財政及金融機構國際會議
Financial Institutions Conference on Psychology in Modern Cities: Promoting Growth and Well-Being Amid Diversity Workshop on Stochastic Analysis & Finance
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City University of Hong Kong Annual Report 2008 – 2009 Outreach and Community Relations
現代都市心理學：在分歧中提倡成長與 健康會議 隨機分析及金融工作坊
Mainland ties and visits CityU took further steps to leverage its status as a gateway between East and West. CityU President Professor Way Kuo helped spearhead the strengthening of ties with the mainland, travelling to Beijing to meet the leaders of several government departments and institutions, including the Ministry of Education, the Ministry of Science and Technology, the Chinese Academy of Engineering, the Supreme People’s Court and Tsinghua University. The president also led a five-member delegation that visited Zhejiang University, Shanghai Jiao Tong University and Fudan University, with a view to allocating more resources to strengthening academic collaboration and exchange with top mainland universities. The most senior state leader to have visited CityU facilities, State Vice-President Xi Jinping led a delegation visiting the Shenzhen Research Institute of CityU and its Biotech and Health Centre. The visit highlighted research undertaken at the centre, including the testing of anticancer drugs that uses biochip technology, innovative diagnosis technology to detect cervical cancer, and the development of biosensors.
內地聯繫及訪問 城大年內進一步發揮作為東西方橋樑的作用。校長郭位教授身先士卒，致力加強與內地的聯繫，前往北京拜訪教育部、科技部、 中國工程院、最高人民法院及清華大學等多個政府部門及院校領導人。此外，郭教授率領五人代表團訪問了浙江大學、上海交通 大學及復旦大學，並將增撥資源與內地著名大學加強學術交流和合作。 國家副主席習近平率領代表團訪問城大深圳研究院及屬下的生物醫藥科技中心，是歷年來訪問城大設施的最高層國家領導人。訪 問團參觀了中心從事的研究項目，包括利用生物芯片試驗抗癌藥物藥性、以創新診斷技術檢測子宮頸癌基因，以及研發生物傳感 器等。
Professor Way Kuo (left) meets with President Xu Kuangdi of Chinese Academy of Engineering. 郭位教授 （左）與中國工程院院長徐匡迪會面。
Professor Roderick Wong Sue-cheun (left), Vice-President (Research and Technology) introduces to State Vice-President Xi Jinping (centre) CityU’s Biotech and Health Centre at the Shenzhen Research Institute. 副校長（研究及科技）王世全教授（左）向國家副主席習近平（中）介紹城大深圳研究 院的生物醫藥科技中心。
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A 16-member Shenzhen delegation led by Liu Yingli, Chairman of the Steering Committee of the Shenzhen-Hong Kong Innovation Circle, visited CityU to discuss collaborative measures. Members of the delegation included senior officials of the Shenzhen municipal government and representatives of different departments and technology organisations. The University also received a 40-strong delegation of key secondary schools from 12 provinces and major Chinese cities to introduce next year’s admission exercise and its teaching and research facilities.
Prospective students Information Day 2008, an annual event offering an excellent opportunity for prospective students and the general public to learn more about the academic programmes, study opportunities and campus life at CityU, took place in October. A highlight of this year’s event was the introduction of the six new programmes for the 2009–10 intake, including multi-disciplinary programmes, which spanned the fields of quantitative finance and risk management, marketing information management, cultural and heritage management, environmental policy studies, total quality engineering and digital media broadcasting. The Graduate Studies Information Day held in January attracted many prospective students interested in the numerous postgraduate programmes. To cater to the diverse and growing demands for further study, CityU was going to provide more than 3,000 places to aspiring students for the 2009–10 academic year. 深港創新圈督導會議主席劉應力率領16人深圳代表團訪問城大，商討合作事宜。代表團成員包括深圳市政府高層官員及各職能部 門和科技機構代表。 此外，來自內地12個主要省市重點中學的40人代表團蒞臨城大，聽取城大介紹下一年度的收生安排及校內教研設施。
聯繫學生 城大於10月舉行的「2008課程介紹日」是每年一度為公眾及有意入讀城大的學生舉辦的重要活動，提供有關城大課程、學習機會及 校園生活等資訊。本年課程介紹日的重點是推介2009–10學年開辦的六項新課程，包括跨學科課程，涵蓋計量金融和風險管理、 營銷資訊管理、文化與文化產業管理、環境政策研究、綜合質量工程及數碼媒體廣播等領域。 在1月舉行的研究生課程介紹日吸引大量有興趣報讀深造學位課程的人士前來參觀。為應付社會對深造課程日益增加的需求，城大 於2009–10學年提供逾3,000個相關學額。
The Graduate Studies Information Day attracted many prospective students interested in the numerous postgraduate programmes offered by CityU. 許多有意進修的人士來到城大，從研究生課程介紹日中獲取資訊，了解有關 課程的詳情。
56
City University of Hong Kong Annual Report 2008 – 2009 Outreach and Community Relations
More than 200 teams comprising students from more than 100 Hong Kong and Macau secondary schools participated in the 12th Hong Kong and Macau Interschool Straw Competition 2009. 200隊來自百多所本地及澳門學校的中學生參加第12屆港澳中學生飲管比賽。
Council members and senior management express their gratitude to the donors at the Thanksgiving Dinner. 校董會成員及城大高層於感恩晚宴上向捐款人致謝。
CityU employed a range of measures to introduce secondary school students to the campus, including competitions such as the 12th Hong Kong and Macau Interschool Straw Competition and the 4th Hong Kong Underwater Robot Challenge. Summer activities organised by the College of Science and Engineering helped secondary school students test their creativity in relation to scientific research, while their Fun Days programme and a similar event hosted by the Department of Chinese, Translation and Linguistics were similarly successful.
Supporters and Community CityU attracts and greatly appreciates the support of myriad philanthropists, business people and alumni who help propel the University’s growth and development. A Thanksgiving Dinner for donors and supporters provided the University with an opportunity to thank 140 guests and others who had played such a pivotal role in assisting the institution. More than 30 companies and organisations attended a cocktail reception hosted by the Career and Internship Office, allowing employers to meet CityU staff and students and learn more about CityU’s approach to training the professionals for tomorrow. The cocktail reception also provided an opportunity for the University to strengthen relationships with employers and gain an insight into their expectations of graduates. 為了讓中學生進一步認識城大，大學年內舉辦了多項活動，包括第12屆港澳中學生飲管比賽及第四屆香港潛水機械人挑戰賽。科 學及工程學院舉辦的暑期活動，有助中學生發揮科學研究的創意，其主辦的趣味工作坊，以及中文、翻譯及語言學系舉辦的類似 活動，同樣大受中學生歡迎。
聯繫社會人士 城大非常感謝眾多慈善家、商界領袖及校友的熱心支持，協助推動城大的成長和發展。為表謝意，城大舉辦感恩晚宴，感謝140位 嘉賓及其他人士對大學的支持。 學生就業及實習策劃處邀請逾30家企業及機構代表出席酒會，與城大教職員及學生會面，進一步了解城大培訓未來專業人才的方 針。此外，酒會亦為城大提供機會加強與僱主的聯繫，並了解僱主對畢業生的期望。
香港城市大學 2008 – 2009 年報 拓展與聯繫
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CityU established during the year the Elder Academy in cooperation with the Elderly Commission and the Labour and Welfare Bureau, allowing senior citizens to partake in different undergraduate courses in the 2008–09 academic year. The Academy encourages the elderly to take part in education and improve their wellbeing. In addition to the annual City Literary Festival that invites many renowned guests to seminars and workshops to share their experience and insights into writing, the University promoted art and culture beyond the campus through art exhibitions. Exhibits ranged from Chinese shadow art and ancient amulet displays to prehistoric rock carvings. 城大年內與安老事務委員會和勞工及福利局合作成立「長者學苑」，讓長者於2008–09學年修讀部分本科課程。設立「長者學苑」旨 在鼓勵長者善用時間，創造更美好的人生。 城大繼續舉辦每年一度的城市文學節，獲得多位著名作家出席研討會及工作坊，分享寫作心得和經驗。此外，城大亦舉辦多個藝 術展覽，為對外推廣文化藝術出力，展品包羅萬有，包括中國皮影戲藝術、中國古代錢幣以及史前石刻等。
The elderly students and undergraduates discuss their studies. 長者學苑學員與年青學生交流學習心得，促進長幼共融。
58
Ox-hide puppets for Shadow Show performances exhibited at CityU. 在城大展出的四川皮影戲的影偶。
City University of Hong Kong Annual Report 2008 – 2009 Outreach and Community Relations
CityU Professional Services Ltd. Summary of Consultancy Projects 2008-09 2008-09年度顧問諮詢服務 Number
%
數目
百分比
Project Nature
項目性質
Testing/Measurement
測試╱測量
82
23.91
Training
培訓
64
18.67
Consultancy Study
顧問研究
60
17.49
Survey
調查
39
11.37
Professional Practice
專業服務
23
6.71
Product Development
產品開發
19
5.54
Expert Witness
專家證人
15
4.37
Administration
行政
12
3.50
Executive Directorship
行政董事
11
3.21
Failure Analysis
失效分析
9
2.62
Literary Work/Journalism
文學╱新聞學
4
1.17
Public Office
公職
3
0.87
Feasibility Study
可行性研究
2
0.58
Total
總數
343
100%
Figures as at end of June 2009. Figures may not tally due to rounding difference. 數字以2009年6月底為準。因定點小數進位關係，表內的總數未必與個別項目加起來相等。
Number of Full-time Equivalent (FTE) Students Enrolled in CityU Continuing Education Courses 報讀城大相等於全日制持續進修課程學生人數 Overseas
Diploma/
Corporate
General
Project
Award
Certificate
Programmes
Courses
Yi Jin
Total
Programmes
Programmes 企業課程
一般課程
毅進課程
總數
海外學院頒發
文憑╱
學銜的課程
證書課程
2008–09
3,079
1,284
62
302
3,179
7,906
2007–08
1,392
1,080
69
382
2,657
5,580
Remarks: This report gives the number of FTE students enrolled in self-financed programmes. The numbers are counted as at 31 December 2008 for programmes leading to CityU or overseas awards. For diploma/certificate progarmmes, corporate programmes and general courses, only those students enrolled in the programmes/courses are counted and a conversion factor of 450 hours to 1 FTE student is used. Self-financing programmes offered on the mainland are excluded. 註： 上表為2008年12月31日註冊修讀城大或海外學院頒授學銜的相當於全日制自資營運課程學生的人數。文憑╱證書課程、企業課程及一般課程，則以註冊修讀的學時計 算（修讀450個小時等同一個相當於全日制學生）。在內地開設自資營運課程的學生人數並不計算在內。
香港城市大學 2008 – 2009 年報 拓展與聯繫
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University Governance
University 大學管治
大學管治
60
Governance
City University of Hong Kong Annual Report 2008 – 2009 University Governance
The Council 校董會 Chairman 主席 The Hon LEUNG Chun-ying, GBS, JP 梁振英
President 校長 Professor Way KUO 郭位
Deputy Chairman 副主席 Mr Raymond OR Ching-fai, JP 柯清輝
Deputy President 常務副校長 Vacant 懸空
Treasurer 司庫 Mr Vincent CHOW Wing-shing, BBS, JP 周永成
Senate Representative 教務會成員 Professor Roderick WONG Sue-cheun 王世全
External Members 校外成員 Mr Rex AUYEUNG Pak-kuen 歐陽伯權 Mr CHAN Ka-kui, BBS, JP 陳家駒 Ms Maggie CHAN Man-ki 陳曼琪 Ms Dilys CHAU Suet-fung 周雪鳳 Mr David FONG Man-hung, JP 方文雄 Mr Herman HU Shao-ming, JP 胡曉明 Mr Armstrong LEE Hon-cheung 李漢祥 Mr Joseph LEE Chung-tak, SBS, JP 李宗德 Dr LEUNG Wing-tai 梁永泰 Dr Dennis SUN Tai-lun, BBS, JP 孫大倫 Mr WONG Kai-man, BBS, JP 黃 民 Mr YEUNG Ka-sing, SBS, MBE, JP 楊家聲
Elected Staff Members 員工成員 Dr FUNG Wai-wah 馮偉華 Mr MAK Hoi-wah 麥海華 Chairman of the Convocation 評議會主席 Mr Patrick LEE Chung-wah 李仲華 President of Students’ Union 學生會會長 Mr Billy LI On-yin 李安然 Elected Postgraduate Student Member 研究生成員 Mr Spencer SZE Lap-ming 施立明 Secretary 秘書 Mr John DOCKERILL 杜國維
Membership as at 30 June 2009. 校董會成員以2009年6月30日為準。
One of the major changes to the Council this year was the appointment of the new Council Chairman, the Honourable Leung Chun-ying, who took up the position on 22 October 2008 on the retirement of the former Chairman Mr Chung Shui-ming. The new Chairman brings considerable experience to the University, having served as the Chairman of the Lingnan University Council for nine years. The new Chairman has identified four primary challenges for the Council in the immediate future, namely the conversion of the undergraduate curriculum from three to four years, the treatment of Outside Practice undertaken by faculty and staff of the University, the need for an effective system to attract, reward and retain high caliber faculty and staff to support learning and research and the future of the Community College of City University. In particular the Chairman has instituted a review of the policy and regulations for Outside Practice and the arrangements for administering these activities which can best support the mission of transferring knowledge to relevant sectors of the economy. 過往一年，校董會的主要轉變之一，是梁振英先生於2008年10月22日接替前任主席鍾瑞明先生的職務，出任校董會主席。曾擔任 嶺南大學校董會主席長達九年的梁主席，為城大帶來寶貴的經驗。 梁主席確認了校董會短期內要面對的四項主要挑戰，包括本科學制由三年轉為四年制；教職員從事校外工作的處理；有效招聘、 獎勵和延聘優質教職員以支援教學和研究工作；以及香港城市大學專上學院的未來發展。其中，主席致力檢討校外工作的政策和 規例，以及相關的行政事宜，使大學能有效地向各個經濟界別履行知識轉移的使命。
香港城市大學 2008 – 2009 年報 大學管治
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With the support of the Executive Committee of the Council, the President has introduced a new management structure for the University and has established a small Senior Management Team in the form of a President’s Cabinet to help streamline the decision making process. In the past year, substantial effort has been placed in the development of the new Strategic Plan to cover the coming five years to ensure that the University can anticipate and respond effectively to the challenges ahead and nurture talents and advance knowledge for the betterment of the society of Hong Kong, the region and beyond. 在校董會行政委員會的支持下，校長引入新的管理架構，並以校長內閣形式建立高級管理層，以精簡決策過程。大學年內致力訂 立未來五年的策略發展計劃，以確保大學能有效預測及迎對挑戰，培養人才，並透過拓展知識為香港、亞太區以至全世界作出貢 獻。
Attendance of Members at Council Meetings in 2008/09 校董會會議出席率 Council 校董會 Date of meeting
Total number of
Number of
Percentage of
Council members
members present
members present
校董人數
出席人數
出席率
22
20
91%
21
19
90%
21
20
95%
22
18
82%
會議日期 24 November 2008 2008年11月24日 12 January 2009* 2009年1月12日 26 March 2009 2009年3月26日 29 June 2009 2009年6月29日 * Special meeting 特別會議
Council Committees 校董會委員會 Total Number of
Average Attendance Rate
Council Committees
Meetings
of Council members
校董會委員會
會議總數
校董平均出席率
Audit Committee
審計委員會
4
83%
Community Relations Committee
社區關係委員會
1
70%
Executive Committee
行政委員會
6
73%
Finance Committee
財務委員會
2
86%
Honorary Awards Committee
榮譽學位委員會
4
71%
Human Resources Committee
人力資源委員會
3
73%
Strategic Development Committee
策略發展委員會
2
88%
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City University of Hong Kong Annual Report 2008 – 2009 University Governance
(from left to right) Back row: Mr Mak Hoi-wah, Mr Joseph Lee, Mr David Fong, Dr Leung Wing-tai, Mr Rex Auyeung, Mr John Dockerill Middle row: Mr Spencer Sze, Prof Roderick Wong, Mr Armstrong Lee, Mr Chan Ka-kui, Dr Fung Wai-wah, Mr Patrick Lee, Mr Billy Li Front row: Mr Wong Kai-man, Mr Herman Hu, Prof Way Kuo, The Hon Leung Chun-ying, Mr Vincent Chow, Dr Dennis Sun
（由左至右） 後排：麥海華、李宗德、方文雄、梁永泰、歐陽伯權、杜國維 中排：施立明、王世全、李漢祥、陳家駒、馮偉華、李仲華、李安然 前排：黃 民、胡曉明、郭位、梁振英、周永成、孫大倫
香港城市大學 2008 – 2009 年報 大學管治
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Council Members 校董會成員 “I am happy to have served on the Council of CityU for a number of years and was able to witness the tremendous growth and progress made by this young and vibrant institution. This year we saw that it is firmly established among the world’s top 150 universities. Its steady rise in ranking in the global arena is testament to its excellence in academic and research endeavours. I am proud to be associated with this university which is growing from strength to strength.” 「很高興能為城大校董會服務多年，見證這所年輕、充滿活力的學府躍進成長，今年 更於世界最佳大學首150名中穩佔一席。城大國際排名不斷攀升，足證其學術與研究 水平卓越。能夠成為這所不斷進步的大學的一份子，我引以為榮。」
Mr Raymond OR Ching-fai 柯清輝先生 • Joined the Council in 2001 • Deputy Chairman of the Council • Chairman of the Advisory Committee for Graduate Employment • University Treasurer (Jan 2004 to Dec 2008) • Chairman of the Finance Committee (Jan 2004 to Dec 2008) • Chairman of the University Board of Trustees (Jan 2004 to Dec 2008) • Chairman of the Committee on Donations (Feb 2001 to Sept 2004) • Member of the Court • Member of the Executive Committee • Member of the Honorary Awards Committee • Member of the Nominations Committee • Member of the Strategic Development Committee
• 2001年加入校董會 • 校董會副主席 • 畢業生就業顧問委員會主席 • 大學司庫（2004年1月至2008年12月） • 財務委員會主席（2004年1月至2008年12月） （2004年1月至2008年12月） • 大學受託人委員會主席 • 捐獻委員會主席（2001年2月至2004年9月） • 顧問委員會成員 • 行政委員會成員 • 榮譽學位委員會成員 • 提名委員會成員 • 策略發展委員會成員
”CityU has grown fast in the past 25 years. As the undergraduate curriculum in all local universities will be transformed to a four-year structure, the facilities at the University will near saturation point. To cater for our development needs and to promote professional education, CityU is putting forward a number of campus construction projects to ensure it is physically well-prepared for the transition. As a CityU alumnus and senior construction professional, I’m honoured to be able to serve the alma mater at this critical juncture and have the opportunity to contribute to Hong Kong.” 「城大在過去25年高速發展，再加上香港的大學教育即將全面改為四年制，現時的 校舍設施很快將會飽和。為了配合未來的發展和全面推動專業教育，城大將會推動 多項重要的校園建設，及早做好硬件的準備。身為城大校友和香港資深建設專業人 士，很榮幸能夠在此重要時刻為母校服務，亦很高興有機會回饋香港。」
Mr CHAN Ka-kui 陳家駒先生 • Joined the Council in 2009 • Chairman of the Campus Development Project Steering Group • Member of the Court • Member of the Nominations Committee • Member of the Strategic Development Committee
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City University of Hong Kong Annual Report 2008 – 2009 University Governance
• 2009年加入校董會 • 校園發展計劃督導小組主席 • 顧問委員會成員 • 提名委員會成員 • 策略發展委員會成員
“Envy. That’s what I have seen from the eyes of Presidents of Students’ Unions from Taiwan universities. I shared my experience in the Council at a conference with Students’ Union representatives from mainland China and Taiwan universities. They can’t believe that students in Hong Kong can have such a high degree of independence and power in university management. I am honoured to have been delegated with this exceptional responsibility. I have to say I am lucky, not because I have the power as a Council Member (something that mainland Chinese and Taiwanese students don’t have), but because our university does treasure students’ opinions. I sincerely believe this is the reason for strengthening our students’ culture of self-consciousness and willingness to contribute. I am glad I could serve our University and I am excited by the fact that it is a young and ambitious university. We still have a lot to do and a lot to change. I look forward to witnessing even greater success in the future.” 「羨慕。這是台灣一些大學學生會會長的眼神。在一個會議上，我向來自中國內地和台灣的學生會代表分享我在校董 會的經驗。他們不相信香港的學生可以在大學管理上有如此高度自主的權力。對於能肩負此特別責任，我感到很榮 幸。我自覺很幸運，不是因為擁有校董會成員的權力（這是中國內地和台灣學生所沒有的），而是大學的確珍視學生 意見。我真心相信這是形成我們具備自覺意識、願意作出貢獻的學生文化的原因。很高興能為大學服務，更興奮的 是這是一所年輕而有雄心壯志的大學。我們要做、要改變的還有很多，我期待在將來看到城大取得更輝煌的成就。」
Mr Billy LI On-yin 李安然先生 • Joined the Council in 2009 • Member of the Court • Member of the Community Relations Committee • Member of the Strategic Development Committee
• 2009年加入校董會 • 顧問委員會成員 • 社區關係委員會成員 • 策略發展委員會成員
”The postgraduate work of the University is vital to the successful development of both the University and its students and I was given the privilege to serve on the Council. One of my job duties is to bring to the University’s attention the special needs of the postgraduate body. In this fast changing world it is essential that practitioners in the professions keep abreast of the latest developments in their disciplines and the University’s stance and policy in providing adequate support in postgraduate studies is of equal importance. Being a Council member, I understand through my role that the University has indeed given a lot of support and resources into developing the University into one of the best in the region and I am proud to be one of the postgraduate students in the CityU family.”
「城大的研究生教育工作對大學及學生的發展均極為重要，我很榮幸有機會為校董會服務。我的主要工作之一，是向 大學反映研究生的特別需要。在這瞬息萬變的世界中，各個專業領域的從業員均須掌握業內的最新發展，而城大為研 究生教育提供充足支援的立場和政策，同樣不可或缺。身為校董會成員，我完全明白到城大確實為把大學辦成區內最 佳學府之一而投放許多資源。同時，能夠成為城大研究生的一員，我深感自豪。」
Mr Spencer SZE Lap-ming 施立明先生 • Joined the Council in 2008 • Member of the Court • Member of the Community Relations Committee
• 2008年加入校董會 • 顧問委員會成員 • 社區關係委員會成員 香港城市大學 2008 – 2009 年報 大學管治
65
Finance 財政
Index to Independent Auditor’s Report and Financial Statements 獨立核數師報告及財務報表目錄
Page No. 頁數
Independent Auditor’s Report
獨立核數師報告
68
Consolidated Income and Expenditure Statement
綜合收支表
69
Consolidated Balance Sheet
綜合資產負債表
70
Consolidated Statement of Changes in Fund Balances
綜合基金結餘轉變報表
71
Consolidated Cash Flow Statement
綜合現金流量表
72
Income and Expenditure Statement
收支表
74
Balance Sheet
資產負債表
75
Statement of Changes in Fund Balances
基金結餘轉變報表
76
Cash Flow Statement
現金流量表
77
Notes to the Financial Statements
財務報表附註
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
Significant Accounting Policies Government Subventions Tuition and Other Fees Interest and Net Investment Return Donations and Benefactions Auxiliary Services Other Income Expenditure Taxation Restricted Fund for Research Other Funds Property, Plant and Equipment Investments in Securities Investments in Subsidiaries Interests in Associates Loans Receivable Accounts Receivable, Prepayments and Others Cash and Bank Deposits Deferred Income Accounts Payable and Accruals Provision for Employee Benefits Employee Retirement Benefits Loans and Borrowings Deferred Capital Funds Related Party Transactions Capital Commitments Operating Lease Commitments and Charges Capital Management Financial Risk Management Accounting Estimates and Judgements Comparative Figures Possible Impact of Amendments, New Standards and Interpretations Issued but Not Yet Effective for the Year Ended 30 June 2009
主要會計政策 政府撥款 學費及其他收費 利息及淨投資回報 捐款及捐贈 雜項服務 其他收入 開支 稅項 科研專用基金 其他基金 校舍、機器及設備 證劵投資 附屬公司投資 聯營公司權益 應收貸款 應收帳款、預付帳款及其他 現金及銀行存款 遞延收入 應付帳款及應計費用 僱員福利撥備 僱員退休福利 貸款及借貸 遞延資本基金 關聯方交易 資本承擔 經營租賃承擔及開支 資本管理 金融風險管理 會計估計及判斷 比較數字 截至2009年6月30日止年度已頒佈 但未生效的修訂、新訂準則及詮釋 可能產生的影響
香港城市大學 2008 – 2009 年報 財務報表
78 93 94 94 94 95 95 96 99 100 101 104 106 107 108 109 110 111 111 113 113 114 115 116 116 117 117 118 119 125 125 125
67
Independent Auditor’s Report 獨立核數師報告 To the Council of City University of Hong Kong 致香港城市大學校董會
We have audited the financial statements of City University of Hong Kong (the University) set out on pages 69 to 125, which comprise the consolidated and University balance sheets as at 30 June 2009, and the consolidated and University income and expenditure statements, the consolidated and University statements of changes in fund balances and the consolidated and University cash flow statements for the year then ended, and a summary of significant accounting policies and other explanatory notes.
本核數師（以下簡稱「我們」）已審核列載於第69至 125頁香港城市大學（大學）的財務報表，此財務報 表包括於2009年6月30日的綜合及大學資產負債 表與截至該日止年度的綜合及大學收支表、綜合 及大學基金結餘轉變報表和綜合及大學現金流量 表，以及主要會計政策概要及其他附註解釋。
University’s Responsibility for the Financial Statements
大學就財務報表須承擔的責任 大學須負責根據香港會計師公會頒佈的香港財務 報告準則編製及真實而公平地列報該等財務報 表。這責任包括設計、實施及維護與編製及真實 而公平地列報財務報表相關的內部控制，以使財 務報表不存在由於欺詐或錯誤而導致的重大錯誤 陳述；選擇和應用適當的會計政策；及按情況作 出合理的會計估計。
Auditor’s Responsibility
核數師的責任 我們的責任是根據我們的審核對該等財務報表發 表意見。我們是按照《香港城市大學條例》第20條 的規定，僅向大學作出報告。除此以外，我們的 報告書不可用作其他用途。我們概不就本報告書 的內容，對任何其他人士負責或承擔法律責任。
We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement.
我們已根據香港會計師公會頒佈的香港審計準則 進行審核。這些準則要求我們遵守道德規範，並 規劃及執行審核，以合理確定此等財務報表是否 不存有任何重大錯誤陳述。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and true and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the University, as well as evaluating the overall presentation of the financial statements.
審核涉及執行程序以獲取有關財務報表所載金額 及披露資料的審核憑證。所選定的程序取決於核 數師的判斷，包括評估由於欺詐或錯誤而導致財 務報表存有重大錯誤陳述的風險。在評估該等風 險時，核數師考慮與大學編製及真實而公平地列 報財務報表相關的內部控制，以設計適當的審核 程序，但並非為對大學的內部控制的效能發表意 見。審核亦包括評價大學所採用的會計政策的合 適性及所作出的會計估計的合理性，以及評價財 務報表的整體列報方式。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
我們相信，我們所獲得的審核憑證是充足和適當 地為我們的審核意見提供基礎。
Opinion
In our opinion, the financial statements give a true and fair view of the state of affairs of the Group and the University as at 30 June 2009 and of their deficits and cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards.
意見 我們認為，該等財務報表已根據香港財務報告準 則真實而公平地反映大學整體及大學於2009年 6月30日的財政狀況及截至該日止年度的虧損及現 金流量。
KPMG Certified Public Accountants 8th Floor, Prince’s Building 10 Chater Road Central, Hong Kong 26 November 2009
畢馬威會計師事務所 執業會計師 香港中環 遮打道10號 太子大廈8樓 2009年11月26日
The University is responsible for the preparation and the true and fair presentation of these financial statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and the true and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Our responsibility is to express an opinion on these financial statements based on our audit. This report is made solely to you, as a body, in accordance with Section 20 of City University of Hong Kong Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.
68
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Consolidated Income and Expenditure Statement 綜合收支表 For the Year Ended 30 June 2009 截至2009年6月30日止年度
(In thousands of Hong Kong dollars) Income Government Subventions Tuition and Other Fees Interest and Net Investment Return Donations and Benefactions Auxiliary Services Other Income
Expenditure Learning and Research Instruction and Research Library Central Computing Facilities Other Academic Services Institutional Support Management and General Premises and Related Expenses Student and General Education Services Other Activities
Note 附註
（以千港元計） 收入 政府撥款 學費及其他收費 利息及淨投資回報 捐款及捐贈 雜項服務 其他收入
2 3 4 5 6 7
2009
2008
1,372,993 1,416,474 (374,076 ) 36,358 97,666 79,531
1,488,713 1,373,981 82,793 52,466 96,524 86,433
2,628,946
3,180,910
2,057,924 117,294 158,495 117,829
1,930,484 93,206 119,043 103,945
233,423 484,608 154,626 44,616
197,962 411,327 133,727 54,869
3,368,815
3,044,563
8
開支 教育及科研 教學及科研 圖書館 中央電腦設施 其他教學服務 教學支援 管理及一般項目 校舍及有關開支 學生及教育服務 其他活動
(Deficit)/Surplus from Operations Finance Costs Gains on Disposal of Interests in Associates Impairment Loss on Loans Receivable Impairment Loss on Other Receivable Share of Net Surpluses/(Losses) of Associates
營運 （虧損） ╱盈餘 財務費用 出售聯營公司權益收益 應收貸款的減值虧損 16(b) 其他應收帳款的減值虧損 17 應佔聯營公司淨盈餘╱（虧損）
(739,869 ) (1,016 ) – (1,902 ) (880 ) 21,092
136,347 (1,276 ) 3,211 (1,000 ) – (723 )
(Deficit)/Surplus before Taxation Taxation
除稅前 （虧損） ╱盈餘 稅項
(722,575 ) (46 )
136,559 (137 )
(Deficit)/Surplus for the Year
本年度 （虧損） ╱盈餘
(722,621 )
136,422
(5,992 ) (716,629 )
(52,373 ) 188,795
(722,621 )
136,422
Attributable to the Group: Deficit in Research Projects Absorbed by Restricted Fund for Research (Deficit)/Surplus Transferred to Other Funds
9
屬於大學整體： 科研項目虧損納入 科研專用基金 （虧損） ╱盈餘轉撥至其他基金
The notes on pages 78 to 125 form part of these financial statements.
10 11
列載於第78頁至第125頁之附註為本財務報表之 一部分。
香港城市大學 2008 – 2009 年報 財務報表
69
Consolidated Balance Sheet 綜合資產負債表 As at 30 June 2009 於2009年6月30日
(In thousands of Hong Kong dollars)
Note 附註
（以千港元計）
Non-current Assets Property, Plant and Equipment Intangible Assets Investments in Securities Interests in Associates Loans Receivable
Current Assets Investments in Securities Loans Receivable Accounts Receivable, Prepayments and Others Cash and Bank Deposits
Current Liabilities Deferred Income Accounts Payable and Accruals Provision for Employee Benefits Tax Payable Loans and Borrowings
非流動資產 校舍、機器及設備 無形資產 證劵投資 聯營公司權益 應收貸款
12 13 15 16
流動資產 證劵投資 應收貸款 應收帳款、預付帳款及其他 現金及銀行存款
流動負債 遞延收入 應付帳款及應計費用 僱員福利撥備 應付稅款 貸款及借貸
13 16 17 18
19 20 21 23
2009
2008
2,398,095 38 190,377 14,528 3
2,100,549 43 223,006 13,829 36
2,603,041
2,337,463
2,901,645 80,170 113,044 1,942,824
3,703,950 73,862 151,697 1,600,226
5,037,683
5,529,735
399,530 620,312 332,880 43 100,165
264,141 407,587 321,671 36 94,826
1,452,930
1,088,261
Net Current Assets
流動資產淨值
3,584,753
4,441,474
Total Assets less Current Liabilities
資產總值減流動負債
6,187,794
6,778,937
Non-current Liabilities Deferred Income Provision for Employee Benefits Loans and Borrowings
非流動負債 遞延收入 僱員褔利撥備 貸款及借貸
221 18,668 497,503
412 12,282 561,928
516,392
574,622
1,863,025
1,671,586
3,808,377
4,532,729
360,800 3,447,577
335,143 4,197,586
3,808,377
4,532,729
Deferred Capital Funds
遞延資本基金
Net Assets
資產淨值
Represented By: Restricted Fund for Research Other Funds
資金來源： 科研專用基金 其他基金
Total Funds
基金總值
19 21 23
24
10 11
Approved and authorised for issue by the Council on 26 November 2009.
校董會於2009年11月26日核准許可發出。
Leung Chun-ying, GBS, JP, Chairman of the Council 梁振英，GBS，JP，校董會主席
Vincent Chow Wing-shing, BBS, JP , Treasurer 周永成，BBS，JP ，司庫
Way Kuo, President 郭位，校長
Simon Tang Siu-kee, Director of Finance 鄧小琦，財務處處長
The notes on pages 78 to 125 form part of these financial statements.
列載於第78頁至第125頁之附註為本財務報表之 一部分。
70
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Consolidated Statement of Changes in Fund Balances 綜合基金結餘轉變報表 For the Year Ended 30 June 2009 截至2009年6月30日止年度
(In thousands of Hong Kong dollars)
（以千港元計）
Restricted Fund for Research (Note 10)
Other Funds (Note 11)
科研專用基金 （附註10）
其他基金 （附註11）
Total 總計
Balance at 1 July 2007
2007年7月1日之結餘
354,119
4,038,305
4,392,424
(Deficit)/Surplus for the Year Transferred from Consolidated Income and Expenditure Statement
本年度（虧損）╱盈餘 轉撥自 綜合收支表
(52,373)
188,795
136,422
Net Income Recognised directly in Fund Balances: Exchange Differences on Translation of Operations outside Hong Kong Revaluation Deficit Transferred to Consolidated Income and Expenditure Statement upon Disposal of Available-for-Sale Debt Securities Changes in Fair Value of Available-for-Sale Debt Securities Share of Reserves of Associates Reserves Realised upon Disposal of Associates
在基金結餘直接確認的 淨收入： 換算香港境外營運之 匯兌差額 出售可作出售債務證劵 而轉撥至 綜合收支表的 重估價值虧損 可作出售債務證劵 公允價值的改變 應佔聯營公司之儲備 出售聯營公司所變現的 儲備
–
3,839
3,839
–
29
29
– –
(58) 316
(58) 316
–
(243)
(243)
Net Income Recognised directly in Fund Balances
在基金結餘直接確認的 淨收入
–
3,883
3,883
Inter-Fund Transfers
基金轉撥
33,397
(33,397)
–
Balance at 30 June 2008
2008年6月30日結餘
335,143
4,197,586
4,532,729
Balance at 1 July 2008
2008年7月1日之結餘
335,143
4,197,586
4,532,729
Deficit for the Year Transferred from Consolidated Income and Expenditure Statement
本年度虧損 轉撥自 綜合收支表
(5,992)
(716,629)
(722,621)
Net Expenses Recognised directly in Fund Balances: Exchange Differences on Translation of Operations outside Hong Kong Revaluation Deficit Transferred to Consolidated Income and Expenditure Statement upon Disposal of Available-for-Sale Debt Securities Changes in Fair Value of Available-for-Sale Debt Securities Share of Reserves of Associates Reserves Realised upon Disposal of Subsidiaries of an Associate
在基金結餘直接確認的 淨支出： 換算香港境外營運之 匯兌差額 出售可作出售債務證劵 而轉撥至 綜合收支表的 重估價值虧損 可作出售債務證劵 公允價值的改變 應佔聯營公司之儲備 出售聯營公司的附屬公司 所變現的儲備
–
482
482
–
23
23
– –
(1,674) (325)
(1,674) (325)
–
(237)
(237)
Net Expenses Recognised directly in Fund Balances
在基金結餘直接確認的 淨支出
–
(1,731)
(1,731)
Inter-Fund Transfers
基金轉撥
31,649
(31,649)
–
Balance at 30 June 2009
2009年6月30日結餘
360,800
3,447,577
3,808,377
The notes on pages 78 to 125 form part of these financial statements.
列載於第78頁至第125頁之附註為本財務報表之 一部分。
香港城市大學 2008 – 2009 年報 財務報表
71
Consolidated Cash Flow Statement 綜合現金流量表 For the Year Ended 30 June 2009 截至2009年6月30日止年度
(In thousands of Hong Kong dollars)
（以千港元計）
Operating Activities (Deficit)/Surplus before Taxation Adjustments for : Interest Income Dividend Income Realised Losses/(Gains) on Investments in Securities Unrealised Losses on Investments in Securities Finance Costs Gains on Disposal of Interests in Associates Share of Net (Surpluses)/Losses of Associates Impairment Loss on Loans Receivable Impairment Loss on Other Receivables Grants Transferred from Deferred Capital Funds Amortisation and Depreciation of Property, Plant and Equipment Gains on Disposal of Plant and Equipment Amortisation of Intangible Assets Losses on Foreign Exchange
營運活動 除稅前（虧損）╱盈餘 調整項目： 利息收入 股息收入 證券投資的已實現 虧損╱（收益） 證劵投資的未實現虧損 財務費用 出售聯營公司權益收益 應佔聯營公司 淨（收益）╱虧損 應收貸款的減值虧損 其他應收貸款的減值虧損 轉自遞延資本基金之撥款 校舍、機器及設備之攤銷 及折舊 出售機器及設備的收益 無形資產的攤銷 匯兌虧損
Operating (Deficit)/Surplus before Changes in Working Capital Decrease in Accounts Receivable, Prepayments and Others Increase in Staff Loans Receivable Increase in Deferred Income Increase in Accounts Payable and Accruals Increase/(Decrease) in Provision for Employee Benefits
營運資金變動前之營運 （虧損）╱盈餘 應收帳款、預付帳款及 其他之減少 應收職員貸款之增加 遞延收入之增加 應付帳款及應計費用之增加 僱員福利撥備之 增加╱ （減少）
Cash Generated from Operating Activities Hong Kong Profits Tax Refunded China Enterprise Income Tax Paid Net Cash Generated from Operating Activities
72
Note 附註
2009
2008
(722,575 )
136,559
(140,121 ) (36,312 )
(153,767 ) (27,511 )
462,589 87,920 1,016 –
(91,585 ) 190,070 1,276 (3,211 )
(21,092 ) 1,902 880 (215,289 )
723 1,000 – (168,955 )
232,210 (443 ) 5 2,092
191,007 (966 ) 1,004 3,164
(347,218 )
78,808
36,056 (8,210 ) 135,198 224,983
7,034 (16,830 ) 13,195 97,754
17,595
(16,076 )
營運所產生之現金 已退回香港利得稅 已付中國企業所得稅
58,404 1 (40 )
163,885 20 (116 )
營運活動所產生之現金淨額
58,365
163,789
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Consolidated Cash Flow Statement 綜合現金流量表 For the Year Ended 30 June 2009 截至2009年6月30日止年度
(In thousands of Hong Kong dollars)
Note 附註
（以千港元計）
2009
2008
882,701
580,447
(601,535 ) 196,326
(967,875 ) 181,088
(11,562 )
39,499
(532,261 ) 1,029 – 33
(259,238 ) 2,143 123 (33 )
Investing Activities Proceeds from Redemption and Sale of Investments in Securities Payments for Purchase of Investments in Securities Dividends and Interest Income Received (Increase)/Decrease in Time Deposits with Maturity over Three Months Payments for Additions to Property, Plant and Equipment Proceeds from Disposal of Plant and Equipment Proceeds from Disposal of Associates Loans Repaid from/(Advanced to) Associates
投資活動 贖回及出售證券投資 所得款項 支付購入證券 投資 已收之股息及利息收入 三個月後到期之定期存款之 （增加）╱減少 支付增置校舍、 機器及設備 出售機器及設備所得款項 出售聯營公司款項 聯營公司償還╱（墊付）貸款
Net Cash Used in Investing Activities
投資活動所使用之現金淨額
(65,269 )
(423,846 )
Financing Activities Net Grants and Donations Received for Additions to Property, Plant and Equipment Drawdown of Bank Loans Drawdown of Government Loans Repayment of Government Loans Interest Paid for Loans and Borrowings
融資活動 用作增置校舍、機器及設備 已收之淨撥款及捐款 提取銀行貸款 提取政府貸款 償還政府貸款 已付貸款及借貸利息
398,042 5,340 – (64,426 ) (1,016 )
149,103 4,920 594,840 (4,475 ) (1,276 )
Net Cash Generated from Financing Activities
融資活動所產生之現金淨額
337,940
743,112
Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents at the
現金及現金等價物之淨增加 現金及現金等價物之
331,036
483,055
1,600,226
1,117,171
1,931,262
1,600,226
Beginning of the Year Cash and Cash Equivalents at the End of the Year
年初結存 現金及現金等價物之 年終結存
The notes on pages 78 to 125 form part of these financial statements.
18
列載於第78頁至第125頁之附註為本財務報表之 一部分。
香港城市大學 2008 – 2009 年報 財務報表
73
Income and Expenditure Statement 收支表 For the Year Ended 30 June 2009 截至2009年6月30日止年度
(In thousands of Hong Kong dollars) Income Government Subventions Tuition and Other Fees Interest and Net Investment Return Donations and Benefactions Auxiliary Services Other Income
Expenditure Learning and Research Instruction and Research Library Central Computing Facilities Other Academic Services Institutional Support Management and General Premises and Related Expenses Student and General Education Services Other Activities
（以千港元計） 收入 政府撥款 學費及其他收費 利息及淨投資回報 捐款及捐贈 雜項服務 其他收入
開支 教育及科研 教學及科研 圖書館 中央電腦設施 其他教學服務 教學支援 管理及一般項目 校舍及有關開支 學生及教育服務 其他活動
(Deficit)/Surplus from Operations
營運 （虧損） ╱盈餘
Finance Costs
財務費用
(Deficit)/Surplus before Taxation Taxation
除稅前 （虧損） ╱盈餘 稅項
(Deficit)/Surplus for the Year
本年度 （虧損） ╱盈餘
屬於大學 Attributable to the University 科研項目虧損納入 Deficit in Research Projects Absorbed by 科研專用基金 Restricted Fund for Research ╱盈餘轉撥至其他基金 (Deficit)/Surplus Transferred to Other Funds （虧損）
The notes on pages 78 to 125 form part of these financial statements.
74
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Note 附註
2 3 4 5 6 7
2009
2008
1,372,391 1,125,323 (374,889 ) 35,987 96,875 35,765
1,488,394 1,033,775 56,310 52,458 96,697 35,169
2,291,452
2,762,803
1,963,459 114,547 151,628 110,962
1,779,776 90,875 113,129 98,012
206,237 407,074 149,077 2,077
174,090 350,806 128,775 929
3,105,061
2,736,392
8
(813,609 )
9
10 11
26,411
(1,016 )
(1,276 )
(814,625 ) (40 )
25,135 (116 )
(814,665 )
25,019
(7,375 ) (807,290 )
(52,266 ) 77,285
(814,665 )
25,019
列載於第78頁至第125頁之附註為本財務報表之 一部分。
Balance Sheet 資產負債表 As at 30 June 2009 於2009年6月30日
(In thousands of Hong Kong dollars)
（以千港元計）
Non-current Assets Property, Plant and Equipment Investments in Securities Investments in Subsidiaries Loans Receivable
Current Assets Investments in Securities Loans Receivable Accounts Receivable, Prepayments and Others Cash and Bank Deposits
Current Liabilities Deferred Income Accounts Payable and Accruals Provision for Employee Benefits Loans and Borrowings
非流動資產 校舍、機器及設備 證劵投資 附屬公司投資 應收貸款
流動資產 證劵投資 應收貸款 應收帳款、預付帳款及其他 現金及銀行存款
流動負債 遞延收入 應付帳款及應計費用 僱員福利撥備 貸款及借貸
Note 附註
2009
2008
12 13 14 16
2,334,001 189,369 130,910 17,902
2,075,457 221,998 76,376 22,378
2,672,182
2,396,209
2,893,924 84,646 108,211 1,843,248
3,693,578 76,436 139,200 1,543,428
4,930,029
5,452,642
393,806 1,114,762 327,907 100,165
259,780 827,475 319,934 94,826
1,936,640
1,502,015
13 16 17 18
19 20 21 23
Net Current Assets
流動資產淨值
2,993,389
3,950,627
Total Assets less Current Liabilities
資產總值減流動負債
5,665,571
6,346,836
Non-current Liabilities Provision for Employee Benefits Loans and Borrowings
非流動負債 僱員褔利撥備 貸款及借貸
18,668 497,503
12,282 561,928
516,171
574,210
1,863,025
1,671,586
3,286,375
4,101,040
358,899 2,927,476
334,625 3,766,415
3,286,375
4,101,040
Deferred Capital Funds
遞延資本基金
Net Assets
資產淨值
Represented By: Restricted Fund for Research Other Funds
資金來源： 科研專用基金 其他基金
Total Funds
基金總值
21 23
24
10 11
Approved and authorised for issue by the Council on 26 November 2009.
校董會於2009年11月26日核准許可發出。
Leung Chun-ying, GBS, JP, Chairman of the Council 梁振英，GBS，JP，校董會主席
Vincent Chow Wing-shing, BBS, JP , Treasurer 周永成，BBS，JP ，司庫
Way Kuo, President 郭位，校長
Simon Tang Siu-kee, Director of Finance 鄧小琦，財務處處長
The notes on pages 78 to 125 form part of these financial statements.
列載於第78頁至第125頁之附註為本財務報表之 一部分。 香港城市大學 2008 – 2009 年報 財務報表
75
Statement of Changes in Fund Balances 基金結餘轉變報表 For the Year Ended 30 June 2009 截至2009年6月30日止年度
Restricted Fund for Research (Note 10)
(In thousands of Hong Kong dollars)
（以千港元計）
Other Funds (Note 11)
科研專用 基金 （附註10）
其他基金 （附註11）
Total
總計
Balance at 1 July 2007 (Deficit)/Surplus for the year transferred from Income and Expenditure Statement Inter-Fund Transfers
2007年7月1日之結餘 本年度（虧損）╱ 盈餘轉撥自 收支表 基金轉撥
353,494
3,722,527
4,076,021
(52,266) 33,397
77,285 (33,397)
25,019 –
Balance at 30 June 2008
2008年6月30日結餘
334,625
3,766,415
4,101,040
Balance at 1 July 2008 Deficit for the year transferred from Income and Expenditure Statement Inter-Fund Transfers
2008年7月1日之結餘 本年度虧損轉撥自 收支表 基金轉撥
334,625
3,766,415
4,101,040
(7,375) 31,649
(807,290) (31,649)
(814,665) –
Balance at 30 June 2009
2009年6月30日結餘
358,899
2,927,476
3,286,375
The notes on pages 78 to 125 form part of these financial statements.
76
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
列載於第78頁至第125頁之附註為本財務報表之 一部分。
Cash Flow Statement 現金流量表 For the Year Ended 30 June 2009 截至2009年6月30日止年度
(In thousands of Hong Kong dollars)
Note 附註
（以千港元計）
Operating Activities (Deficit)/Surplus before Taxation Adjustments for : Interest Income Dividend Income Realised (Losses)/Gains on Investments in Securities Unrealised Losses on Investments in Securities Finance Costs Impairment Losses/(Written back of Impairment Losses) on Investments in Subsidiaries Grants Transferred from Deferred Capital Funds Amortisation and Depreciation of Property, Plant and Equipment Gains on Disposal of Plant and Equipment Losses on Foreign Exchange
營運活動 除稅前（虧損）╱盈餘 調整項目： 利息收入 股息收入 證券投資的已實現（虧損）╱收益 證劵投資的未實現虧損 財務費用 對投資附屬公司的 減值虧損的撥備╱（撥回） 轉自遞延資本基金之撥款 校舍、機器及設備之攤銷 及折舊 出售機器及設備的收益 匯兌虧損
Operating Deficit before Changes in Working Capital Decrease in Accounts Receivable, Prepayments and Others Increase in Staff Loans Receivable Increase in Deferred Income Net Increase in Amounts Due to Subsidiaries Increase in Accounts Payable and Accruals Increase in Provision for Employee Benefits
營運資金變動前之營運虧損 應收帳款、預付帳款 及其他之減少 應收職員貸款之增加 遞延收入之增加 應付附屬公司款項之淨增加 應付帳款及應計費用之增加 僱員福利撥備之增加
Cash Generated from Operating Activities China Enterprise Income Tax Paid
2009
2008
(814,625 )
25,135
(139,352 ) (36,312 ) 462,633 87,920 1,016
(128,073 ) (27,131 ) (91,176 ) 190,070 1,276
1,116 (215,289 )
(5,842 ) (168,955 )
230,070 (429 ) 1,564
182,339 (904 ) 359
(421,688 )
(22,902 )
29,443 (8,210 ) 134,026 62,709 236,896 14,359
8,025 (16,830 ) 16,305 89,143 96,725 4,195
營運所產生之現金 已付中國企業所得稅
47,535 (40 )
174,661 (116 )
Net Cash Generated from Operating Activities
營運活動所產生之現金淨額
47,495
174,545
Investing Activities Proceeds from Redemption and Sale of Investments in Securities Payments for Purchase of Investments in Securities Dividends and Interest Income Received (Increase)/Decrease in Time Deposits with Maturity over Three Months Payments for Additions to Property, Plant and Equipment Proceeds from Disposal of Plant and Equipment Capital Contributions to a Subsidiary On-lending Loan Repaid from a Subsidiary
投資活動 贖回及出售證券投資 所得款項 支付購入證券投資 已收之股息及利息收入 三個月後到期之定期存款之 （增加）╱減少 支付增置校舍、機器及設備 出售機器及設備所得之款項 投放在附屬公司的資本 附屬公司償還轉借貸款
881,701 (601,535 ) 175,447
578,287 (967,628 ) 156,598
(11,562 ) (491,065 ) 1,011 (55,650 ) 4,476
29,482 (235,115 ) 2,081 (25,000 ) 4,475
Net Cash Used in Investing Activities
投資活動所使用之現金淨額
(97,177 )
(456,820 )
Financing Activities Net Grants and Donations Received for Additions to Property, Plant and Equipment Drawdown of Bank Loans Drawdown of Government Loan Repayment of Government Loan Interest Paid for Loans and Borrowings
融資活動 用作增置校舍、機器 及設備已收之淨撥款及捐款 提取銀行貸款 提取政府貸款 償還政府貸款 支付貸款及借貸利息
398,042 5,340 – (64,426 ) (1,016 )
149,103 4,920 594,840 (4,475 ) (1,276 )
Net Cash Generated from Financing Activities
融資活動所產生之現金淨額
337,940
743,112
Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents at the Beginning of the Year
現金及現金等價物之淨增加 現金及現金等價物 之年初結存
288,258
460,837
1,543,428
1,082,591
Cash and Cash Equivalents at the End of the Year
現金及現金等價物之年終結存
1,831,686
1,543,428
The notes on pages 78 to 125 form part of these financial statements.
18
列載於第78頁至第125頁之附註為本財務報表之一部 分。
香港城市大學 2008 – 2009 年報 財務報表
77
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies
1
(a)
Statement of Compliance
(a)
These financial statements have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (HKFRSs), which collective term includes all applicable individual Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards (HKASs) and Interpretations issued by the Hong Kong Institute of Certified Public Accountants (HKICPA) and accounting principles generally accepted in Hong Kong. A summary of the significant accounting policies adopted by the University and its subsidiaries (collectively the Group) is set out below.
合規聲明 本財務報表是按照香港會計師公會頒佈的所 有適用的《香港財務報告準則》 （ 香港財務報 告準則），包括所有適用的個別香港財務報 告準則，《香港會計準則》 （香港會計準則）及 《詮釋》及香港公認會計原則的規定編製。以 下是大學及其附屬公司（合稱大學整體）採用 的主要會計政策概要。
The HKICPA has issued the following new Interpretations and an amendment to HKFRSs that are first effective for the current accounting period of the Group.
香港會計師公會已頒佈下列於本會計期間初 次生效及可供提早採納的新訂詮釋及經修訂 的香港財務報告準則。
–
Amendments to HKAS 39, Financial Instruments: Recognition and measurement, and HKFRS 7, Financial instruments: Disclosures – Reclassification of financial assets
－
「金融工 《香港會計準則》第39號的修訂 具：確認及計算」及《香港財務報告準 則》第7號（修訂） 「金融工具：披露－金 融資產的分類」。
–
HK(IFRIC) 14, HKAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
－
HK(IFRIC)詮釋第14號，《香港會計準 「關於界定福利資產的限 則 》第 19 號 額、最低資本規定及相互之間的關 係」。
These HKFRSs developments have had no material impact to the Group’s and the University’s financial statements for the current and prior accounting periods as they were consistent with accounting policies already adopted by the Group and the University.
由於該等香港財務報告準則的發展，與大學 整體及大學一貫採用的會計政策一致，因此 它們沒有對大學整體及大學本期及過往會計 期間的財務報表構成重大影響。
The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period (see note 32).
大學整體並沒有提早採納任何於本會計期間 尚未生效的新會計準則或詮釋（見附註32）。
(b) Basis of Preparation of the Financial Statements The measurement basis used in the preparation of the financial statements is the historical cost basis except as otherwise stated in the accounting policies below. The preparation of financial statements in conformity with HKFRSs requires the Group and the University to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. 78
主要會計政策
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
(b)
財務報表的編製基準 除下文所述的會計政策外，本財務報表是以 歷史成本作為編製基準。
大學整體及大學須在編製符合香港財務報告 準則的財務報表時作出對會計政策應用，以 及資產、負債、收入和支出的報告數額構成 影響的判斷、估計和假設。這些估計和相關 假設是根據以往經驗和因應當時情況下被認 為合理的多項其他因素作出的，其結果構成 了某些在無法依循其他途徑即時得知資產與 負債的帳面值時所作出判斷的基礎。實際結 果可能有別於估計數額。
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(b)
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
財務報表的編製基準（續） 這些估計和相關假設會持續進行檢討。如果 會計估計的修訂僅影響某一期間，其影響便 會在該期間內確認；如果修訂對當前和未來 期間均有影響，則在作出修訂的期間和未來 期間予以確認。
Judgements made by management in the application of HKFRSs that have significant effect on the financial statements and estimates are discussed in note 30.
管理層在運用香港財務報告準則時，對財務 報表及估計有重大影響所作出的判斷於附註 30內討論。
(b) Basis of Preparation of the Financial Statements (continued)
(c)
Basis of Consolidation The consolidated financial statements incorporate financial statements of the Group made up to the balance sheet date; and include the Group’s interest in associates on the basis set out in note 1(e) below. The results of subsidiaries acquired or disposed of during the year are included in the Consolidated Income and Expenditure Statement from the date of their acquisition or to the date of disposal, as appropriate. All significant transactions and balances between the University and its subsidiaries are eliminated on consolidation.
(c)
綜合基準 綜合財務報表包括大學整體截至結算日的財 務報表，附註第1(e)項所提及的大學整體應 佔聯營公司的權益亦已計算在內。本年度購 入或出售之附屬公司的業績，以收購日起或 至出售日止，已計入綜合收支表。大學與附 屬公司之間所有重大交易及結餘均在編製綜 合財務報表時對銷。
Minority interests at the balance sheet date, being the portion of the net assets of subsidiaries attributable to equity interests that are not owned by the University, whether directly or indirectly through subsidiaries, are presented in the Consolidated Balance Sheet and Statement of Changes in Fund Balances, separately from fund balances of the Group. Minority interests in the results of the Group for the year are presented in the Consolidated Income and Expenditure Statement as an allocation of the surplus or deficit for the year between minority interests and different sources of University’s funds.
於結算日的少數股東權益是指並非由大學透 過附屬公司直接或間接擁有的股權所佔附屬 公司資產淨值的部分；這些權益在綜合資產 負債表內及綜合基金結餘轉變報表中，是與 大學整體的基金結餘分開列示。少數股東所 佔大學整體本年度業績的權益在綜合收支表 內以少數股東權益及不同的大學基金來源分 配本年度盈餘或虧損方式列示。
Where losses applicable to the minority shareholders exceed the minority interests in the net assets of a subsidiary, the excess, and any further losses applicable to the minority shareholders, are charged against the Group’s interest except to the extent that the minority shareholders have a binding obligation to, and is able to, make good the losses. All subsequent profits of the subsidiary are allocated to the Group until the minority shareholders’ share of losses previously absorbed by the Group has been recovered.
如果少數股東應佔的虧損超過其所佔附屬公 司資產淨值的權益，超額部分和任何歸屬於 少數股東的進一步虧損便會沖減大學整體所 佔權益；但如少數股東須承擔具有約束力的 義務並有能力彌補虧損則除外。附屬公司的 所有其後盈餘均會分配予大學整體，直至大 學整體收回以往承擔的少數股東應佔虧損為 止。
香港城市大學 2008 – 2009 年報 財務報表
79
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
(d) Subsidiaries
1
主要會計政策（續）
(d)
附屬公司 附屬公司是指大學直接或間接控制的公司。 當大學有權直接或間接支配附屬公司的財務 及經營政策，並藉此從其活動中取得利益， 控制權即存在。現時可行使的潛在投票權為 評估控制權的考慮因素。大學整體於附屬公 司的投資自控制權開始日期起至結束日期為 止，均在綜合財務報表中綜合計算。對附屬 公司的投資是按成本減去減值虧損後在大學 的資產負債表中列示（見附註1(j)）。
(e)
聯營公司 聯營公司是指大學整體或大學可以對其發揮 重大影響力，但不是控制或聯合控制其管理 層的實體；所謂發揮重大影響力包括參與其 財務及經營決策。
A subsidiary is an entity controlled, directly or indirectly, by the University. Control exists when the University has the power, directly or indirectly, to govern their financial and operating policies, so as to obtain benefits from their activities. In assessing control, potential voting rights that presently are exercisable are taken into account. Subsidiaries are consolidated into the consolidated financial statements from the date that control commences until the date that control ceases. In the University’s Balance Sheet, an investment in a subsidiary is stated at cost less impairment losses (see note 1(j)).
(e)
Associates An associate is an entity in which the Group or the University has significant influence, but not control or joint control, over its management, including participation in the financial and operating policy decisions.
80
An investment in an associate is accounted for in the Consolidated Financial Statements under the equity method and is initially recorded at cost and adjusted thereafter for the post acquisition change in the Group’s share of the associate’s net assets. The Consolidated Income and Expenditure Statement reflects the Group’s share of the post-acquisition post-tax results of the associates for the year, including any impairment loss on goodwill relating to the investment in associates recognised for the year (see note 1(j)).
於聯營公司的投資是按權益法記入綜合財務 報表，並且先以成本入帳，然後就大學整體 佔該聯營公司淨資產在收購後的變動作出調 整。綜合收支表反映出大學整體所佔聯營公 司於收購後的年內除稅後業績，包括在本年 度確認關於對聯營公司的投資的商譽的減值 虧損（見附註1(j)）。
When the Group’s share of losses exceeds its interest in the associate, the Group’s interest is reduced to nil and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate. For this purpose, the Group’s interest in the associate is the carrying amount of the investment under the equity method together with the Group’s long-term interests that in substance form part of the Group’s net investment in the associate.
當大學整體對聯營公司承擔的虧損額超過其 所佔的權益時，大學整體所佔的權益便會減 少至零，並且不再確認額外虧損；但如大學 整體須履行法定或推定義務，或代聯營公司 作出付款則除外。就此而言，大學整體在聯 營公司所佔的權益是以按照權益法計算投資 的帳面金額，以及實質上構成大學整體在聯 營公司投資淨額一部分的長期權益為準。
Unrealised profits and losses resulting from transactions between the Group and its associates are eliminated to the extent of the Group’s interest in associates except where unrealised losses provide evidence of an impairment of the assets transferred, in which case they are recognised immediately in the Consolidated Income and Expenditure Statement.
大學整體與聯營公司之間交易所產生的未實 現損益，均按大學整體於聯營公司所佔的權 益比率抵銷；但假如未實現虧損顯示已轉讓 資產出現減值，則這些未實現虧損會即時在 綜合收支表內確認。
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(f)
Investments in Securities
(f)
證券投資 除可使用估值技巧更可靠地估計其公平價值 外（其變數只包括來自可觀察市場的數據）， 債務及股份證券投資（於附屬公司及聯營公 司的投資除外）初始乃按成本，即其交易價 格列帳。除下文所載另有所指外，成本包括 應佔交易成本。其後此等投資項目視乎類別 而定，按以下方式列帳：
Investments in debt and equity securities (other than investments in subsidiaries and associates) are initially stated at cost, which is their transaction price unless fair value can be more reliably estimated using valuation techniques whose variables include only data from observable markets. Cost includes attributable transaction costs, except where indicated below. These investments are subsequenty accounted for as follows, depending on their classification: (i)
Investments in securities held for trading are classified as current assets. Any attributable transaction costs are recognised in the Income and Expenditure Statement as incurred. At each balance sheet date, the fair value is remeasured, with any resultant gain or loss being recognised in the Income and Expenditure Statement.
(i)
持作交易證券的投資劃歸為流動資 產。任何歸屬交易成本於產生期間在 收支表中確認。在每個結算日公允價 值將被重新計量，由此產生的任何收 益或虧損均在收支表中確認。
(ii)
Dated debt securities that the Group has the positive ability and intention to hold to maturity are classified as held-tomaturity securities. Held-to-maturity securities are stated in the Balance Sheet at amortised cost less impairment losses (see note 1(j)).
(ii)
大學整體有明確的能力和意願持至到 期的有期債務證券，劃歸為「持至到期 證券」。持至到期證券是以已攤銷成本 減去減值虧損後在資產負債表列示（見 附註1(j)）。
(iii)
Investments in equity securities that do not have a quoted market price in an active market and which fair value cannot be reliably measured are recognised in the Balance Sheet at cost less impairment losses (see note 1(j)).
(iii)
當股份證券投資無法在活躍市場取得 報價，而且不能可靠地計量公允價值 時，這些投資便會以成本減去減值虧 損後在資產負債表列示（見附註1(j)）。
(iv)
Other investments in securities are classified as availablefor-sale securities. At each balance sheet date, the fair value is remeasured, with any resultant gain or loss being recognised directly in Other Funds, except for impairment losses (see note 1(j)) and, in the case of monetary items such as debt securities, foreign exchange gains and losses which are recognised directly in the Income and Expenditure Statement. Where these investments are interest-bearing, interest calculated using the effective interest method is recognised in the Income and Expenditure Statement. When these investments are derecognised, the cumulative gain or loss previously recognised directly in Other Funds is recognised in the Income and Expenditure Statement.
(iv)
其他證券投資劃歸為可供出售證券。 公允價值會在每個結算日被重新計 量，由此產生的任何收益或虧損均直 接在其他基金內確認；但減值虧損（見 附註1(j)）和匯兌收益與虧損（如屬債務 證券等貨幣項目）則直接在收支表中確 認。如為帶息投資，以實際利率法計 算的利息會在收支表中確認。終止確 認這些投資時，以往直接在其他基金 內確認的累計收益或虧損會在收支表 中確認。
Investments are recognised/derecognised on the date the Group commits to purchasing/selling the investments, or the investments expire.
大學整體會在承諾購入╱出售投資或投資到 期當日確認╱終止確認有關的投資。
香港城市大學 2008 – 2009 年報 財務報表
81
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(g)
Property, plant and equipment of the Group are stated in the Balance Sheet at cost less accumulated depreciation and impairment losses (see note 1(j)), including:
校舍、機器及設備 大學整體的校舍、機器及設備，是按成本減 去累計折舊及減值虧損後（見附註1(j)）記入 資產負債表，包括：
–
interest in leasehold land held for own use under operating leases;
－
以經營租賃持作自用的租賃土地權 益；
–
buildings held for own use which are situated on leasehold land, where the fair value of the building could be measured separately from the fair value of the leasehold land at the inception of the lease; and
－
位於租賃土地上而持作自用的物業， 而該物業的公允價值在租賃的開端 時是可與租賃土地的公允價值分開計 量；及
–
other items of plant and equipment
－
其他機器及設備項目
(g) Property, Plant and Equipment
82
The cost of self-constructed items of property, plant and equipment includes the cost of materials, direct labour, the initial estimate, where relevant, of the costs of dismantling and removing the items and restoring the site on which they are located. The cost of other items of plant and equipment comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use.
自建校舍、機器及設備項目的成本包括物 料，直接工人的成本，初次估計有關清拆、 移走該項目及還原其所在地點的成本。其他 機器及設備項目的成本包括其購買價及任何 直接歸屬費用使該資產按其既定用途達至可 使用狀況及地點。
The fair values of donations relating to property, plant and equipment at the time of receipt are deemed as the costs of the related assets.
捐贈的校舍、機器及設備以收取時的公允價 值作為有關資產的成本。
Subsequent expenditure relating to property, plant and equipment that has already been recognised and put into operation is added to the carrying amount of the asset when it is probable that future economic benefits, in excess of the originally assessed standard of performance of the existing asset, will flow to the Group. All other subsequent expenditure, such as repairs and maintenance, is recognised as an expense in the period in which it is incurred.
當校舍、機器及設備已投入使用後，如有關 的其後支出能使該資產為大學整體帶入未來 的經濟效益，該等支出便會計入資產的新增 帳面金額。所有其他其後支出，如維修及保 養，則在產生的期間確認為支出。
Gains or losses arising from the retirement or disposal of an item of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the item and are recognised in the Income and Expenditure Statement on the date of retirement or disposal.
報廢或出售其中一項校舍、機器及設備所產 生之收益或虧損以出售所得淨額與資產帳面 值之間之差額釐定，並於報廢或出售當日在 收支表內確認。
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
(g) Property, Plant and Equipment (continued) Depreciation is calculated to write off the cost of items of property, plant and equipment, less their estimated residual value, if any, using the straight line method over their estimated useful lives as follows:
1
主要會計政策（續）
(g)
校舍、機器及設備（續） 折舊是用直線法，按下列預計可用年限，以 攤銷各校舍、機器及設備的成本減去預計殘 值（如有）：
–
Interest in leasehold land held for own use under operating leases is amortised over the shorter of the unexpired term of lease or 50 years.
－
以經營租賃持作自用的租賃土地權益 是以該租賃的尚餘租期或50年兩者中 較短的期間攤銷。
–
Buildings situated on leasehold land are depreciated over the shorter of the unexpired term of lease and their estimated useful lives, but no more than 50 years after the date of completion.
－
位於租賃土地的物業是按尚餘租賃期 及其估計可使用年限兩者中較短期間 計算折舊，但不會超過完工日後的50 年。
–
Building Installation Services are depreciated over the shorter of the unexpired term of lease and their estimated useful lives, but no more than 20 years after the date of completion where the assets are situated.
－
物業裝置是按尚餘租賃期及其估計可 使用年期兩者中的較短期間計算折 舊，但不會超過該資產所在物業的完 工日後的20年。
–
Leasehold Improvements
the shorter of unexpired terms of the leases and 5 years
－
裝修設備
尚餘租賃期及5年 兩者中的 較短期間
–
Plant and Equipment
4 years
－
機器及設備
4年
–
Computer Equipment and Software
－
4 years
電腦設備 及軟件
4年
Furniture and Fittings
5 years
傢俬及配件
5年
–
－
Where parts of an item of property, plant and equipment have different useful lives, the cost of the item is allocated on a reasonable basis between the parts and each part is depreciated separately. Both the useful life of an asset and its residual value, if any, are reviewed annually.
當一項校舍、機器及設備的一些部分有不同 的可使用年限，各部分的成本將合理地被分 配及個別地計算各部分的折舊。可使用年限 及其殘值，如有，均會被每年檢討。
Construction in progress represents buildings under construction and is stated at cost less any impairment losses, and is not depreciated. Construction in progress is reclassified to buildings situated on leasehold land when completed and ready for use.
在建工程為在建築中的物業及以成本減去減 值虧損列帳而並無計算折舊。當工程完工及 可作使用時，在建工程會被重新劃歸為位於 租賃土地上的物業。
香港城市大學 2008 – 2009 年報 財務報表
83
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
(h) Intangible Assets Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognised as an expense in the period in which it is incurred. Expenditure on development activities is capitalised if the product or process is technically and commercially feasible and the Group has sufficient resources and the intention to complete development. The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads.
主要會計政策（續）
(h)
無形資產 為了認識和掌握新科技或技術而進行的研究 活動的開支，在其產生的期間內確認為支 出。如果某項產品或程序在技術和商業上可 行，而且大學整體有充足的資源及有意完成 開發工作，開發活動的開支便會予以資本 化。資本化開支包括物料成本、直接勞務費 用及適當比例的間接費用。
Capitalised development costs are stated at cost less accumulated amortisation and impairment losses (see note 1(j)). Other development expenditure is recognised as an expense in the period in which it is incurred.
已資本化的開發成本按成本減去累計攤銷及 減值虧損後列帳（見附註1(j)）。其他開發開 支則在其產生的期間內確認為支出。
Other intangible assets that are acquired by the Group are stated in the Balance Sheet at cost less accumulated amortisation (where the estimated useful lives are other than indefinite) and impairment losses (see note 1(j)). Expenditure on internally generated goodwill and brands is recognised as an expense in the period in which it is incurred.
其他由大學整體購入的無形資產按成本減去 累計攤銷（若預計可用年限並非無限）及減值 虧損後列入資產負債表（見附註1(j)）。內部 產生的商譽和品牌的開支在其產生的期間內 確認為支出。
Amortisation of intangible assets is charged to the Income and Expenditure Statement on a straight line basis over the assets’ estimated useful lives unless such lives are indefinite. The following intangible assets with finite useful lives are amortised from the date they are available for use and their estimated useful lives are as follows:
無形資產的攤銷是按下列預計可用年限以直 線法在收支表列支，除非可用年限為無限。 以下有限年限的無形資產於可用日起開始攤 銷而其預計可用年限為：
–
Capitalised Development Costs
5 years
－
已資本化的開發成本
5年
–
Film Rights
4 years
－
電影版權
4年
Subsequent expenditure on an intangible asset after its purchase or its completion is recognised as an expense when it is incurred unless it is probable that this expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standard of performance and this expenditure can be measured and attributed to the asset reliably. If these conditions are met, the subsequent expenditure is added to the cost of the intangible asset and amortised accordingly.
84
1
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
在購入或完成無形資產後出現的其後開支均 在產生時確認為支出；但如這些開支很可能 令資產所產生的未來經濟效益超過原先評估 的表現水平，而且開支的數額可以可靠地計 算並歸屬於某項資產則除外。假如符合上述 條件，其後開支會計入無形資產的成本及相 應地攤銷。
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(i)
Leased Assets
(i)
租賃資產 大學整體確定協議具有在協定期限內通過支 付一筆或一連串款項而使用某一特定資產或 多項資產之權利，則該協議（由一宗交易或 一連串交易組成）為租賃或包括租賃。該釐 定乃根據安排之內容評估而作出，而無論安 排是否具備租賃之法律形式。
An arrangement comprising a transaction or a series of transactions is or contains a lease if the Group determines that the arrangement conveys a right to use a specific asset or assets for an agreed period of time in return for a payment or a series of payments. Such a determination is made based on an evaluation of the substance of the arrangement and is regardless of whether the arrangement takes the legal form of a lease. (i)
Classification of leased assets Assets that are held by the Group under leases which transfer to the Group substantially all the risks and rewards of ownership are classified as being held under finance leases. Leases which do not transfer substantially all the risks and rewards of ownership to the Group are classified as operating leases.
(i)
租賃資產的分類 對於大學整體以租賃持有的資產，如 租賃使所有權的絕大部分風險和回報 轉移至大學整體，有關的資產會分類 為以融資租賃持有；如租賃不會使所 有權的絕大部分風險和回報轉移至大 學整體，則分類為經營租賃。
(ii)
Assets held for use in operating leases Where the Group leases out assets under operating leases, the assets are included in the Balance Sheet according to their nature and, where applicable, are depreciated in accordance with the Group’s depreciation policy, as set out in note 1(g). Impairment losses are accounted for in accordance with the accounting policy as set out in note 1(j). Revenue arising from operating leases is recognised in accordance with the Group’s revenue recognition policy, as set out in note 1(p).
(ii)
用作經營租賃的資產 如屬大學整體以經營租賃出租資產的 情況，則有關的資產會按性質列入資 產負債表，並在適當的情況下，按附 註1(g)所載大學整體的折舊政策計算折 舊。減值虧損按照附註1(j)所述的會計 政策入帳。經營租賃所產生的收入則 根據附註1(p)所載大學整體確認收入的 政策確認。
(iii)
經營租賃費用 如屬大學整體透過經營租賃使用資產 的情況，除有另一可選的基準更能代 表源自租賃使用該資產的利益的模式 外，則根據租賃作出的付款會在租賃 期所涵蓋的會計期間內，以等額在收 支表列支。經營租賃協議所涉及的激 勵措施均在收支表中確認為租賃淨付 款總額的組成部分。不能確定的租金 在發生時的會計期間內的收支表中列 支。
(iii) Operating lease charges Where the Group has the use of assets under operating leases, payments made under the leases are charged to the Income and Expenditure Statement in equal instalments over the accounting periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the leased assets. Lease incentives received are recognised in the Income and Expenditure Statement as an integral part of the aggregate net lease payments made. Contingent rentals are charged to the Income and Expenditure Statement in the accounting period in which they are incurred.
香港城市大學 2008 – 2009 年報 財務報表
85
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(j)
Impairment of Assets
(j)
資產減值 債務證券及股份證券投資及其他應收 (i) 帳款的減值 按成本或攤銷成本入帳的債務與股份 證券投資及其他流動與非流動應收帳 款或已劃歸的可供出售證券，會在每 個結算日進行檢討，以確定是否有客 觀的減值憑證。客觀的減值跡象包括 大學整體留意到的有關以下一項或以 上的虧損事項可觀察數據：
(i)
86
Impairment of investments in debt and equity securities and other receivables Investments in debt and equity securities and other current and non-current receivables that are stated at cost or amortised cost or are classified as available-for-sale securities are reviewed at each balance sheet date to determine whether there is objective evidence of impairment. Objective evidence of impairment includes observable data that comes to the attention of the Group about one or more of the following loss events: –
significant financial difficulty of the debtor;
－
負債人的重大財政困難；
–
a breach of contract, such as a default or delinquency in interest or principal payments;
－
違返合約，例如不履行或拖欠還 本付息；
–
it becoming probable that the debtor will enter bankruptcy or other financial re-organisation;
－
負債人很有可能破產或進行其他 債務重組；
–
significant changes in the technological, market, economic or legal environment, that have an adverse effect on the debtor; and
－
技術、市場、經濟或法律環境出 現重大變動而對負債人產生負面 影響；
–
a significant or prolonged decline in the fair value of an investment in an equity instrument below its cost.
－
股份投資工具的公允價值顯著或 長期下跌至低於其成本。
If any such evidence exists, any impairment loss is determined and recognised as follows:
如有任何這類憑證存在，便會釐定減 值虧損並按以下方式確認：
For unquoted equity securities carried at cost, the impairment loss is measured as the difference between the carrying amount of the financial asset and the estimated future cash flows, discounted at the current market rate of return for a similar financial asset where the effect of discounting is material. Impairment losses for equity securities are not reversed.
就以成本列帳的無報價股份證券而 言，減值虧損是以金融資產的帳面金 額與以同類金融資產的當時市場回報 率折現（如果折現會造成重大的影響） 的預計未來現金流量之間的差額計 量。股份證券的減值虧損不可撥回。
For accounts receivable and other financial assets carried at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate (i.e. the effective interest rate computed at initial recognition of these assets).
就以攤銷成本列帳的應收帳款及其他 金融資產而言，減值虧損是以資產的 帳面金額與以其原有的實際利率（即在 初始確認有關資產時計算的實際利率） 所折現的預計未來現金流量現值之間 的差額計量。
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(j)
Impairment of Assets (continued)
(j)
資產減值（續） 債務證券及股份證券投資及其他應收帳 (i) 款的減值（續） 如果減值虧損在期後期間減少，又能 夠客觀地與減值虧損確認後發生的事 件相連，則應通過收支表撥回減值虧 損。減值虧損的撥回不應使資產的帳 面金額超過其在以往年度沒有確認任 何減值虧損而應釐定的數額。
(i)
(ii)
Impairment of investments in debt and equity securities and other receivables (continued) If in a subsequent period the amount of an impairment loss decreases and the decrease can be linked objectively to an event occurring after the impairment loss was recognised, the impairment loss is reversed through the Income and Expenditure Statement. A reversal of an impairment loss shall not result in the asset’s carrying amount exceeding that which would have been determined had no impairment loss been recognised in prior years. For available-for-sale securities, the cumulative loss that had been recognised directly in the Other Funds is removed from the Other Funds and is recognised in the Income and Expenditure Statement. The amount of the cumulative loss that is recognised in the Income and Expenditure Statement is the difference between the acquisition cost (net of any principal repayment and amortisation) and current fair value, less any impairment loss on that asset previously recognised in the Income and Expenditure Statement.
就可供出售證券而言，已直接在其他 基金中確認的累計虧損會從其他基金 中轉出，並在收支表中確認。在收支 表中確認的累計虧損是以購買成本（扣 除任何本金償還和攤銷額）與當時公允 價值之間的差額，並減去以往就該資 產在收支表中確認的任何減值虧損後 計算。
Impairment losses recognised in the Income and Expenditure Statement in respect of available-for-sale equity securities are not reversed through the Income and Expenditure Statement. Any subsequent increase in the fair value of such assets is recognised directly in the Other Funds.
可供出售股份證券已在收支表中確認 的減值虧損不會通過收支表撥回。這 些資產公允價值其後的任何增額會在 其他基金內直接確認。
Impairment losses in respect of available-for-sale debt securities are reversed if the subsequent increase in fair value can be objectively related to an event occurring after the impairment loss was recognised. Reversals of impairment losses in such circumstances are recognised in the Income and Expenditure Statement.
若其後公允價值增加可被客觀地認為 與確認該減值虧損後所發生的事件有 關，則會撥回可供出售債務證券之減 值虧損。該等情況下撥回之減值虧損 會於收支表內確認。
Impairment of other assets Internal and external sources of information are reviewed at each balance sheet date to identify indications that the following assets may be impaired or an impairment loss previously recognised no longer exists or may have decreased: – – –
property, plant and equipment; intangible assets; and investments in subsidiaries and associates
If any such indication exists, the asset’s recoverable amount is estimated.
(ii)
其他資產的減值 在每個結算日，內部和外來的訊息會 被參考，以確定下列資產是否出現減 值跡象，或是以往確認的減值虧損不 再存在或已經減少：
－ － －
校舍、機器及設備； 無形資產；及 附屬公司及聯營公司的投資
如果出現減值跡象，便會估計該資產 的可收回數額。
香港城市大學 2008 – 2009 年報 財務報表
87
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(j)
Impairment of Assets (continued)
(j)
資產減值（續） (ii) 其他資產的減值（續） 資產的可收回數額是其淨出售價值與 使用價值兩者中的較高額。在評估使 用價值時，預計未來現金流量會按照 能反映當時市場對貨幣時間值和資產 特定風險的評估的稅前折現率，折現 至其現值。如果資產所產生的現金流 入基本上並非獨立於其他資產所產生 的現金流入，則以能產生獨立現金流 入的最小資產類別（即現金產生單元） 來釐定可收回數額。
(ii)
(k)
Impairment of other assets (continued) The recoverable amount of an asset is the greater of its net selling price and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of time value of money and the risks specific to the asset. Where an asset does not generate cash inflows largely independent of those from other assets, the recoverable amount is determined for the smallest group of assets that generates cash inflows independently (i.e. a cash-generating unit). An impairment loss is recognised in the Income and Expenditure Statement whenever the carrying amount of an asset, or the cash-generating unit to which it belongs, exceeds its recoverable amount.
當資產的帳面金額或其屬於的現金產 生單元高於其可收回數額時，便會在 收支表中確認減值虧損為開支。
An impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount. A reversal of an impairment loss is limited to the asset’s carrying amount that would have been determined had no impairment loss been recognised in prior years. Reversals of impairment losses are credited to the Income and Expenditure Statement in the year in which the reversals are recognised.
如果用以釐定可收回數額的估計出現 有利的變化，有關的減值虧損便會撥 回。減值虧損的撥回不應使資產的帳 面金額超過其在以往年度沒有確認任 何減值虧損而應釐定的數額。所撥回 的減值虧損在確認轉回的年度內計入 收支表中。
Accounts Receivable
(k)
應收帳款 應收帳款先按公允價值確認，其後按攤銷成 本減去呆壞帳減值虧損後所得數額列示（見 附註1(j)）；但如應收帳款是向關聯方作出之 免息及無固定還款期之貸款，或其折現影響 並不重大則除外。在此情況下，應收帳款會 按成本減去呆壞帳減值虧損後所得數額列示 （見附註1(j)）。
(l)
帶息借款 帶息借款先按公允價值減去相關交易成本後 確認。初次確認後，帶息借款以攤銷成本列 示，而成本與贖回價值之間的任何差異均於 借款期內以實際利率法在收支表中確認。
Accounts receivable are initially recognised at fair value and thereafter stated at amortised cost less impairment losses for bad and doubtful debts (see note 1(j)), except where the receivables are interest-free loans made to related parties without any fixed repayment terms or the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts (see note 1(j)).
(l)
Interest-bearing Borrowings Interest bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost with any difference between cost and redemption value being recognised in the Income and Expenditure Statement over the period of the borrowings using the effective interest method.
88
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
(m) Accounts Payable Accounts payable are initially recognised at fair value and thereafter stated at amortised cost unless the effect of discounting would be immaterial, in which case they are stated at cost.
(n) Cash and Cash Equivalents
1
(m) 應付帳款 應付帳款先按公允價值確認，其後按攤銷成 本列示。但如折現影響並不重大，則按成本 列示。
(n)
現金及現金等價物 現金及現金等價物包括銀行存款及現金、存 放於銀行和其他財務機構的活期存款，以及 短期和高流動性的投資。這些投資可以隨時 換算為已知的現金額且價值變動方面的風險 不大，並在購入後三個月內到期。
(o)
撥備及或有負債 如果大學整體須就已發生的事件承擔法律或 推定義務，因而預期會導致含有經濟效益的 資源外流，在可以作出可靠的估計時，大學 整體便會就該時間或數額不定的負債計提撥 備。當金錢的時間值是重大時，撥備是以預 計在履行該責任時的支出的現值列帳。
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other financial institutions, and short-term, highly liquid investments that are readily convertible into known amounts of cash and that are subject to an insignificant risk of changes in value, having been within three months of maturity at acquisition.
(o) Provisions and Contingent Liabilities Provisions are recognised for liabilities of uncertain timing or amount when the Group has a legal or constructive obligation arising as a result of a past event, when it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Where the time value of money is material, provision are stated at the present value of the expenditure expected to settle the obligation. Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote. Possible obligations, which existence will only be confirmed by the occurrence or non-occurrence of one or more future events, are also disclosed as contingent liabilities unless the probability of outflow of economic benefits is remote.
(p) Revenue Recognition Provided it is probable that the economic benefits will flow to the Group and the revenue and expenditure, if applicable, can be measured reliably, revenue is recognised in the Income and Expenditure Statement as follows: (i)
Government subventions Government grants are recognised in the Balance Sheet initially as deferred income when there is reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Grants with specific purposes are recognised as revenue in the Income and Expenditure Statement on a systematic basis in the same periods in which the expenses are incurred. Grants without a specific purpose attached are recognised as revenue on an accrual basis.
主要會計政策（續）
如果含有經濟效益的資源外流的可能性較 低，或是無法對有關數額作出可靠的估計， 便會將該義務披露為或有負債，但資源外流 的可能性極低則除外。須視乎某宗或多宗未 來事件是否發生才能確認存在與否的潛在義 務亦會披露為或有負債；但假如這類資源外 流的可能性極低則除外。
(p)
收入確認 如果經濟效益可能會流入大學整體，而收入 和支出（如適用）又能夠可靠地計算時，收入 便會根據下列基準在收支表內確認。
(i)
政府撥款 當大學整體可以合理確定將會收到政 府撥款及將遵照其附帶的條件時，便 會初始在資產負債表確認為遞延收 入。有特定用途的撥款會在開支產生 的期間有系統地在收支表確認為收 入。沒有附帶特定用途的撥款以權責 發生制確認為收入。
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89
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
(p) Revenue Recognition (continued) (i)
Government subventions (continued) Recurrent grants and earmarked grants for specific purposes spent on capital expenditure are initially recorded as Deferred Capital Funds and recognised as income over the useful lives of the related assets when they are put into use, to the extent of the related depreciation expenses incurred for the period.
(ii)
Tuition and other fees Tuition and other fees are recognised on an accrual basis and unearned fees are treated as deferred income.
1
主要會計政策（續）
(p)
收入確認（續） 政府撥款（續） (i) 用於資本性開支的經常性撥款及有特 別目的的特定撥款最初會記錄在遞延 資本基金，然後按相關資產自投入使 用後的可使用年限確認為收入，但以 在期間產生有關的折舊支出為限。
(ii)
學費及其他收入 學費及其他收入以權責發生制確認為 收入，而所有預繳費用均以遞延收入 列帳。
(iii) Interest income Interest income is recognised as it accrues using the effective interest method.
(iii)
利息收入 利息收入是以實際利息法隨發生而確 認為收入。
(iv) Dividends Dividend income from unlisted investments is recognised when the shareholder’s right to receive payment is established. Dividend income from listed investments is recognised when the share price of the investment goes ex-dividend.
(iv)
股息 非上市投資的股息收入在股東收取款 項的權利確立時確認。上市投資的 股息收入在投資項目的股價除息時確 認。
(v)
(v)
外界捐款 一般的外界捐款以大學整體收取該等 捐款的權利確立並可能將會實現時在 收支表上確認，通常於收取捐款時列 帳。
Donations Donations for general purpose are recognised in the Income and Expenditure Statement when the Group becomes entitled to the donations and it is probable that they will be received, which is generally upon receipt of cash. Donations for specific purposes are initially recognised as deferred income when received. They are recognised as income when the related expenditure is incurred.
90
有特定用途的外界捐款在收取初始確 認為遞延收入。當相關之支出產生 時，該捐款將確認為收入。
(vi) Rental income from operating leases Rental income receivable under operating leases is recognised in the Income and Expenditure Statement in equal instalments over the accounting periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the use of the leased asset. Lease incentives granted are recognised in the Income and Expenditure Statement as an integral part of the aggregate net lease payments receivable.
(vi)
(vii) Service income Service income is recognised in the Income and Expenditure Statement when the related services are rendered.
(vii) 服務收入 服務收入在有關服務提供後在收支表 上確認。
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
經營租賃的租金收入 經營租賃的應收租金收入在租賃期所 涵蓋的會計期間內，以等額在收支表 確認；但如有另一可行的基準能更清 楚地反映租賃資產所產生的收益模式 則除外。經營租賃協議所涉及的激勵 措施在收支表中確認為應收租賃淨付 款總額的組成部分。
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
(q) Employee Benefits
(r)
1
主要會計政策（續）
(q)
僱員福利 薪金、有薪假期及各項非貨幣福利成 (i) 本在僱員提供相關服務的年度內累 計。
(i)
Salaries, paid annual leave and the cost of non-monetary benefits are accrued in the year in which the associated services are rendered by employees of the Group.
(ii)
Contributions to defined contribution retirement plans, including Mandatory Provident Funds as required under the Hong Kong Mandatory Provident Fund Schemes Ordinance, are recognised as an expense in the Income and Expenditure Statement as incurred.
(ii)
對設定提存退休計劃的供款，包括根 據香港《強制性公積金計劃條例》的規 定作出的強制性公積金供款，於供款 時在收支表列支。
(iii)
Termination benefits are recognised when, and only when, the Group demonstrably commits itself to terminating employment or to providing benefits as a result of voluntary redundancy by having a detailed formal plan which is without realistic possibility of withdrawal.
(iii)
合約終止補償只會在大學整體根據正 式、具體，且不大可能撤回的計劃終 止僱員合約或根據該計劃自願離職僱 員而終止合約並作出補償時確認。
Income Tax
(r)
所得稅 本年度所得稅包括按本年度應課稅收入根據 已執行或在結算日實質上已執行的稅率計算 的預期應付稅項，加上以往年度應付稅項的 任何調整。
(s)
外幣換算 年度內的外幣交易按交易日的匯率換算為港 元。以外幣為單位的貨幣資產及負債則按結 算日的匯率換算為港元。匯兌盈虧撥入收支 表處理。
Income tax for the year comprises current tax which is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.
(s)
Translation of Foreign Currencies Foreign currency transactions during the year are translated into Hong Kong dollars at the exchange rates ruling at the transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated into Hong Kong dollars at the exchange rates ruling at the balance sheet date. Exchange gains and losses are dealt with in the Income and Expenditure Statement. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange rates ruling at the transaction dates. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated using the foreign exchange rates ruling at the dates the fair value was determined.
以外幣按歷史成本計量的非貨幣資產及負 債，乃按交易日期的匯率換算。以外幣為單 位按公允價值列帳的非貨幣資產及負債，則 按公允價值釐定當日的匯率換算。
The results of operations outside Hong Kong are translated into Hong Kong dollars at the average exchange rates for the year. Balance Sheet items are translated into Hong Kong dollars at the rates of exchange ruling at the balance sheet date. The resulting exchange differences are dealt with as a movement in reserves.
香港境外營運的業績按年內的平均匯率換算 為港元；資產負債表項目則按結算日的匯率 換算為港元。所產生的匯兌差額作為儲備變 動處理。
On disposal of an operation outside Hong Kong, the cumulative amount of the exchange differences recognised in reserves which relate to that operation outside Hong Kong is included in the calculation of the gain or loss on disposal.
在出售香港境外營運時，在儲備內已確認與 該香港境外營運有關的累計匯兌差額會在計 算出售的盈利或虧損時包括在內。
香港城市大學 2008 – 2009 年報 財務報表
91
Notes to the Financial Statements 財務報表附註
1
Significant Accounting Policies (continued)
1
主要會計政策（續）
(t)
Related Parties
(t)
For the purposes of these financial statements, a party is considered to be related to the Group if:
關聯方 就本財務報表而言，大學整體的關聯人士是 指：
(i)
the party has the ability, directly or indirectly through one or more intermediaries, to control the Group or exercise significant influence over the Group in making financial and operating policy decisions, or has joint control over the Group;
(i)
該人士能直接或間接控制大學整體或 對大學整體的財務及經營決策具有重 大影響力，或對大學整體有共同控制 權；
(ii)
the Group and the party are subject to common control;
(ii)
大學整體與該人士受共同的控制；
(iii)
the party is an associate of the Group or a joint venture in which the Group is a venturer;
(iii)
該人士為大學整體的聯營公司或合營 公司，而大學整體是其中一位合營 者；
(iv)
the party is a member of key management personnel of the Group or a close family member of such an individual, or is an entity under the control, joint control or significant influence of such individuals;
(iv)
該人士為大學整體主要管理層的成 員，或其關係密切的家庭成員，或受 該等個人的控制、共同控制或重大影 響的實體；
(v)
the party is a close family member of a party referred to in (i) or is an entity under the control, joint control or significant influence of such individuals; or
(v)
該人士為上述(i)所提述人士的關係密 切的家庭成員，或受該等個人的控 制、共同控制或重大影響的實體；或
(vi)
the party is a post-employment benefit plan which is for the benefit of employees of the Group or of any entity that is a related party of the Group.
(vi)
該人士為一項退休福利計劃，而該計 劃是為大學整體或大學整體的關聯人 士的僱員福利而設。
Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity.
92
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
個人的關係密切的家庭成員是指與大學整體 的交易中可能影響該個人或受該個人影響的 家庭成員。
Notes to the Financial Statements 財務報表附註
2
Government Subventions
(In thousands of Hong Kong dollars) Subventions from University Grants Committee (UGC) Block Grants and Supplementary Grants Supplementary Grants for Salary Revision
2
（以千港元計） 大學教育資助委員會 （教資會）撥款 整體撥款及補助撥款 薪酬調整補助撥款
Earmarked Research Grants
特定科研撥款
Other Earmarked Grants Home Financing Scheme Housing-related Benefits other than Home Financing Scheme Restructuring and Collaboration Fund Promoting Outcome-based Approaches in Student Learning Upgrading of Language Teaching and Learning Facilities Development of Normative 4-year Undergraduate Programmes Teaching Development Scholarship Scheme for Mainland Students Matching Grant for Internationalising the Student Population Others
其他特定撥款 居所資助計劃 其他與房屋福利有關 之補助金 重組及協作補助金 鼓勵果效為本的學生 學習方法 提升語文教學及 學習設施 發展四年制標準 學士學位課程 教學發展 內地優秀學生獎學金計劃 學生國際化 配對基金 其他
政府撥款 The Group 大學整體 2009
2008
The University 大學 2009
2008
981,886 66,427
1,022,607 67,408
981,886 66,427
1,022,607 67,408
1,048,313
1,090,015
1,048,313
1,090,015
72,162
63,130
72,162
63,130
104,035
147,002
104,035
147,002
21,033 2,951
28,834 6,883
21,033 2,951
28,834 6,883
2,602
2,962
2,602
2,962
1,326
1,348
1,326
1,348
3,576 94 –
70 73 1,100
3,576 94 –
70 73 1,100
885 –
845 90
885 –
845 90
136,502
189,207
136,502
189,207
Matching Grants
配對補助金
10,762
36,087
10,762
36,087
Rates and Government Rent Refund
退還差餉及政府地租
22,696
27,808
22,333
27,489
Capital Grants and AA&I Block Allocations
基本工程撥款及改建、加建、 維修及改善工程撥款
59,293
63,412
59,293
63,412
Grants from Government Agencies
來自其他政府機構的撥款
1,349,728 23,265
1,469,659 19,054
1,349,365 23,026
1,469,340 19,054
1,372,993
1,488,713
1,372,391
1,488,394
香港城市大學 2008 – 2009 年報 財務報表
93
Notes to the Financial Statements 財務報表附註
3
Tuition and Other Fees
(In thousands of Hong Kong dollars) UGC-funded Programmes Tuition Other Fees Non-UGC-funded Programmes Tuition Other Fees
4
教資會資助課程 學費 其他收費 非教資會資助課程 學費 其他收費
Interest Income Dividend Income Realised (Losses)/Gains on Investments in Securities Unrealised Losses on Investments in Securities
Donations and Benefactions
(In thousands of Hong Kong dollars) Capital Projects Scholarships, Prizes and Bursaries Research Activities University Development and Others
基本工程 獎學金、獎金及助學金 科研活動 大學發展及其他
During the year, the University received $986,000 (2008: $1,613,000) from The Hong Kong Jockey Club Charities Trust towards the construction costs of Student Hostels project.
94
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
2008
2008
392,990 9,611
404,979 9,652
392,990 9,611
992,861 8,982
961,603 9,777
705,192 5,500
623,685 7,489
1,416,474
1,373,981
1,125,323
1,033,775
4
利息及淨投資回報 The Group 大學整體 2009
2008
The University 大學 2009
2008
140,121 36,312
153,767 27,511
139,352 36,312
128,073 27,131
(462,589 ) (87,920 )
91,585 (190,070 )
(462,633 ) (87,920 )
91,176 (190,070 )
(374,076 )
82,793
(374,889 )
56,310
5
（以千港元計）
The University 大學 2009
404,979 9,652
（以千港元計） 利息收入 股息收入 證券投資的已實現 （虧損）╱收益 證券投資的未實現虧損
學費及其他收費 The Group 大學整體 2009
（以千港元計）
Interest and Net Investment Return
(In thousands of Hong Kong dollars)
5
3
捐款及捐贈 The Group 大學整體 2009
2008
The University 大學 2009
2008
5,632 14,393 4,528 11,805
4,932 18,958 19,415 9,161
5,632 14,393 4,528 11,434
4,932 18,958 19,415 9,153
36,358
52,466
35,987
52,458
年內大學收取由香港賽馬會慈善信託基金捐 贈之98萬6千元（2008年：161萬3千元）作為 資助興建學生宿舍的建築費用。
Notes to the Financial Statements 財務報表附註
6
Auxiliary Services
(In thousands of Hong Kong dollars) Rental Income Residence Halls Rental Contributions from Staff Catering Services University Press Others
7
6
Other Income
(In thousands of Hong Kong dollars) Service Income Contract Research Miscellaneous
The Group 大學整體 2009
（以千港元計） 租金收入 學生宿舍 教職員住屋租金 膳食服務 大學出版社 其他
服務收入 科研合約 雜項
2008
The University 大學 2009
2008
27,399 46,007 11,363 3,438 820 8,639
27,488 47,054 10,563 3,465 1,337 6,617
28,469 46,031 11,157 3,438 820 6,960
28,696 47,132 9,423 3,465 1,337 6,644
97,666
96,524
96,875
96,697
7
（以千港元計）
雜項服務
其他收入 The Group 大學整體 2009
2008
The University 大學 2009
2008
64,494 2,211 12,826
66,891 2,631 16,911
21,124 2,211 12,430
18,346 2,503 14,320
79,531
86,433
35,765
35,169
香港城市大學 2008 – 2009 年報 財務報表
95
Notes to the Financial Statements 財務報表附註
8
Expenditure
8
開支
(a)
Analysis of Expenditure
(a)
開支分析
The Group 大學整體 2009
(In thousands of Hong Kong dollars) Learning and Research Instruction and Research Library Central Computing Facilities Other Academic Services
Institutional Support Management and General Premises and Related Expenses Student and General Education Services Other Activities
Total Expenditure
Operating Expenses
Depreciation and Others
Total
（以千港元計）
Staff Costs and Benefits 教職員薪酬 及福利
營運開支
折舊及其他
總計
教育及科研 教學及科研 圖書館 中央電腦設施 其他教學服務
1,586,254 50,624 70,589 87,543
345,556 61,730 24,799 23,712
126,114 4,940 63,107 6,574
2,057,924 117,294 158,495 117,829
1,795,010
455,797
200,735
2,451,542
171,763 83,801 61,094 4,833
57,296 271,907 90,756 38,656
4,364 128,900 2,776 1,127
233,423 484,608 154,626 44,616
321,491
458,615
137,167
917,273
2,116,501
914,412
337,902
3,368,815
教學支援 管理及一般項目 校舍及有關開支 學生及教育服務 其他活動
總開支
2008
(In thousands of Hong Kong dollars) Learning and Research Instruction and Research Library Central Computing Facilities Other Academic Services
Institutional Support Management and General Premises and Related Expenses Student and General Education Services Other Activities
Total Expenditure 96
Operating Expenses
Depreciation and Others
Total
（以千港元計）
Staff Costs and Benefits 教職員薪酬 及福利
營運開支
折舊及其他
總計
教育及科研 教學及科研 圖書館 中央電腦設施 其他教學服務
1,501,844 46,911 71,514 80,217
328,894 42,803 17,444 20,092
99,746 3,492 30,085 3,636
1,930,484 93,206 119,043 103,945
1,700,486
409,233
136,959
2,246,678
155,176 76,400 57,053 4,062
38,837 212,630 75,387 44,288
3,949 122,297 1,287 6,519
197,962 411,327 133,727 54,869
292,691
371,142
134,052
797,885
1,993,177
780,375
271,011
3,044,563
教學支援 管理及一般項目 校舍及有關開支 學生及教育服務 其他活動
總開支
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
8
Expenditure (continued)
8
開支（續）
(a)
Analysis of Expenditure (continued)
(a)
開支分析（續）
The University 大學 2009
(In thousands of Hong Kong dollars) Learning and Research Instruction and Research Library Central Computing Facilities Other Academic Services
Institutional Support Management and General Premises and Related Expenses Student and General Education Services Other Activities
Total Expenditure
Operating Expenses
Depreciation and Others
Total
（以千港元計）
Staff Costs and Benefits 教職員薪酬 及福利
營運開支
折舊及其他
總計
教育及科研 教學及科研 圖書館 中央電腦設施 其他教學服務
1,485,895 50,624 69,490 82,050
352,138 58,983 19,031 22,338
125,426 4,940 63,107 6,574
1,963,459 114,547 151,628 110,962
1,688,059
452,490
200,047
2,340,596
153,643 82,702 58,897 –
49,924 242,930 87,404 1,253
2,670 81,442 2,776 824
206,237 407,074 149,077 2,077
295,242
381,511
87,712
764,465
1,983,301
834,001
287,759
3,105,061
教學支援 管理及一般項目 校舍及有關開支 學生及教育服務 其他活動
總開支
2008
(In thousands of Hong Kong dollars) Learning and Research Instruction and Research Library Central Computing Facilities Other Academic Services
Institutional Support Management and General Premises and Related Expenses Student and General Education Services Other Activities
Total Expenditure
Operating Expenses
Depreciation and Others
Total
（以千港元計）
Staff Costs and Benefits 教職員薪酬 及福利
營運開支
折舊及其他
總計
教育及科研 教學及科研 圖書館 中央電腦設施 其他教學服務
1,357,304 46,911 70,651 75,471
323,796 40,472 12,393 18,905
98,676 3,492 30,085 3,636
1,779,776 90,875 113,129 98,012
1,550,337
395,566
135,889
2,081,792
140,415 75,398 55,188 –
31,520 196,782 72,300 700
2,155 78,626 1,287 229
174,090 350,806 128,775 929
271,001
301,302
82,297
654,600
1,821,338
696,868
218,186
2,736,392
教學支援 管理及一般項目 校舍及有關開支 學生及教育服務 其他活動
總開支
香港城市大學 2008 – 2009 年報 財務報表
97
Notes to the Financial Statements 財務報表附註
8
Expenditure (continued)
(b) Analysis of Operating Expenses
(In thousands of Hong Kong dollars) Instruction and Research Teaching and Instruction Research Studentships Research and Teaching Development Projects
教學及科研 教學 研究生助學金 科研及教學發展計劃
開支（續）
(b)
營運開支分析
The Group 大學整體 2009
2008
The University 大學 2009
2008
213,301 70,720 61,535
197,225 65,118 66,551
215,622 70,720 65,796
196,945 65,118 61,733
345,556
328,894
352,138
323,796
Library
圖書館
61,730
42,803
58,983
40,472
Central Computing Facilities
中央電腦設施
24,799
17,444
19,031
12,393
Other Academic Services
其他教學服務
23,712
20,092
22,338
18,905
Management and General Publicity Auditor’s Remuneration Legal and Professional Fees General Insurance Office Expenses and Others
管理及一般項目 宣傳與推廣 核數師酬金 法律及顧問費 一般保險費 辦公室開支及其他
6,390 838 1,222 2,478 46,368
5,234 827 3,254 2,327 27,195
3,643 492 1,222 2,478 42,089
2,314 491 3,254 2,327 23,134
57,296
38,837
49,924
31,520
72,806 49,857 19,668 90,870 26,148 1,921 10,637
27,697 39,483 19,644 83,526 31,188 1,708 9,384
72,690 23,866 19,668 88,638 25,785 1,921 10,362
27,544 26,311 19,644 81,572 30,869 1,708 9,134
271,907
212,630
242,930
196,782
69,828 9,879 3,630 1,264 1,641 4,514
56,584 9,711 2,794 1,089 2,453 2,756
67,025 9,879 3,630 1,264 1,641 3,965
53,963 9,711 2,794 1,089 2,453 2,290
90,756
75,387
87,404
72,300
38,656
44,288
1,253
700
914,412
780,375
834,001
696,868
Premises and Related Expenses Repairs and Maintenance Rental of Leased Premises Notional Rent of Surplus Staff Quarters Utilities, Cleaning and Security Services Government Rent and Rates Property Insurance Office Expenses and Others
Student and General Education Services Student Support Health Centre Sport Facilities Residence Halls Student Activities Cultural and Sports Activities Office Expenses and Others
Other Activities
98
（以千港元計）
8
校舍及有關開支 維修及保養 租賃物業租金 職員宿舍租金 耗用水電燃料、清潔及保安費 政府地租及差餉 物業保險費 辦公室開支及其他
學生及教育服務 學生支援 保健中心 體育設施 學生舍堂活動 文化及體育活動 辦公室開支及其他
其他活動
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
8
Expenditure (continued)
8
開支（續）
(c)
Number of Higher Paid Staff
(c)
高薪教職員人數 本年度獲大學支付超出180萬元薪酬的職員 人數如下：
The remuneration of staff members exceeding $1,800,000 is within the following bands:
The University 大學 2009 Number of Individuals 人數
2008 Number of Individuals 人數
27 17 13 16 5 2 1 1 – – 1
45 25 15 11 3 1 – 3 1 1 –
83
105
$1,800,001 to $1,950,000 $1,950,001 to $2,100,000 $2,100,001 to $2,250,000 $2,250,001 to $2,400,000 $2,400,001 to $2,550,000 $2,550,001 to $2,700,000 $2,700,001 to $2,850,000 $2,850,001 to $3,000,000 $3,000,001 to $3,150,000 $3,150,001 to $3,300,000 $3,450,001 to $3,600,000
9
Taxation
9
Taxation in the Income and Expenditure Statement of the Group and the University represents:
(In thousands of Hong Kong dollars) Provision for Hong Kong Profits Tax China Enterprise Income Tax
（以千港元計） 香港利得稅撥備 中國企業所得稅
稅項 大學整體及大學收支表所示的稅項為：
The Group 大學整體 2009
2008
The University 大學 2009
2008
6 40
21 116
– 40
– 116
46
137
40
116
The University and two of its subsidiaries, Community College of City University and CityU Professional Services Limited, are exempted from payment of Hong Kong Profits Tax by virtue of Section 88 of the Inland Revenue Ordinance.
根據香港稅務條例第88條，大學及其兩間附 屬公司，分別為香港城市大學專上學院及城 大專業顧問有限公司，均可豁免香港利得稅 款。
Other subsidiaries of the University in Hong Kong are subject to Hong Kong Profits Tax calculated at 16.5% (2008: 16.5%) of the estimated assessable profits for the year. Taxation for mainland China operations is charged at the appropriate prevailing rates of taxation ruling in the mainland China.
大學在香港的其他附屬公司按本年度的估計 應評稅盈利以16.5%（2008年：16.5%）的稅 率計算香港利得稅。中國大陸業務的稅項是 以中國現行實施稅率計算。
香港城市大學 2008 – 2009 年報 財務報表
99
Notes to the Financial Statements 財務報表附註
9
Taxation (continued)
9
No provision for deferred taxation has been made in the financial statements as the effect of all temporary differences is immaterial.
10 Restricted Fund for Research
稅項（續） 因暫時產生之遞延稅項數額不大，故並無在 財務報表內計算遞延稅項撥備。
10
科研專用基金
The Group 大學整體 (In thousands of Hong Kong dollars)
（以千港元計）
Balance at 1 July 2007 Transfers from Consolidated Income and Expenditure Statement Inter-Fund Transfers (Note 11)
2007年7月1日結餘 轉撥自綜合收支表 基金轉撥 （附註11）
354,119 (52,373 ) 33,397
Balance at 30 June 2008
2008年6月30日結餘
335,143
Balance at 1 July 2008 Transfers from Consolidated Income and Expenditure Statement Inter-Fund Transfers (Note 11)
2008年7月1日結餘 轉撥自綜合收支表 基金轉撥 （附註11）
335,143 (5,992 ) 31,649
Balance at 30 June 2009
2009年6月30日結餘
360,800
The University 大學 (In thousands of Hong Kong dollars) Balance at 1 July 2007 Transfers from Income and Expenditure Statement Inter-Fund Transfers (Note 11)
2007年7月1日結餘 轉撥自收支表 基金轉撥 （附註11）
353,494 (52,266 ) 33,397
Balance at 30 June 2008
2008年6月30日結餘
334,625
Balance at 1 July 2008 Transfers from Income and Expenditure Statement Inter-Fund Transfers (Note 11)
2008年7月1日結餘 轉撥自收支表 基金轉撥 （附註11）
334,625 (7,375 ) 31,649
Balance at 30 June 2009
2009年6月30日結餘
358,899
The Restricted Fund for Research represents the unspent funding designated for research purpose. The Restricted Fund for Research is attributable to the University and its subsidiaries.
100
（以千港元計）
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
科研專用基金為指定用作科研用途但未使用 之基金。科研專用基金屬於大學及其附屬公 司。
Notes to the Financial Statements 財務報表附註
11 Other Funds
11
其他基金
The Group 大學整體
(In thousands of Hong Kong dollars)
（以千港元計）
General and Development Reserve Fund 一般及發展 儲備基金
Matching Grant Scheme 配對補助金 計劃
Unrealised Investment Reserve 未實現之 投資儲備
Self-financing Activities Fund 自資營運 項目基金
146,037
1,477
1,983,822
343,959
2,242
4,038,305
24,735
–
375,714
44,452
–
188,795
–
–
–
–
–
3,839
3,839
–
–
29
–
–
–
29
– –
– –
(58 ) (24 )
– –
– –
– 340
Donations and Non-Operating Benefactions Reserves 捐款及 非營運 捐贈 項目儲備
Total 總計
Balance at 1 July 2007 (Deficit)/Surplus for the Year Transferred from Consolidated Income and Expenditure Statement Exchange Differences on Translation of Operations outside Hong Kong Revaluation Deficit Transferred to Consolidated Income and Expenditure Statement upon Disposal of Available-for-Sale Debt Securities Changes in Fair Value of Available-for-Sale Debt Securities Share of Reserves of Associates Reserves Realised upon Disposal of Associates Inter-Fund Transfers (Note 10)
2007年7月1日結餘 本年度（虧損）╱盈餘 轉撥自 綜合收支表 換算香港境外營運 之匯兌差額 出售可作出售 債務證劵而轉撥至 綜合收支表 的重估價值虧損 可作出售債務證劵 公允價值的改變 應佔聯營公司之儲備 出售聯營公司所變現 的儲備 基金轉撥（附註10）
1,560,768
Balance at 30 June 2008
2008年6月30日結餘
1,304,662
165,334
1,424
2,349,250
370,738
6,178
4,197,586
Balance at 1 July 2008 (Deficit)/Surplus for the Year Transferred from Consolidated Income and Expenditure Statement Exchange Differences on Translation of Operations outside Hong Kong Revaluation Deficit Transferred to Consolidated Income and Expenditure Statement upon Disposal of Available-for-Sale Debt Securities Changes in Fair Value of Available-for-Sale Debt Securities Share of Reserves of Associates Reserves Realised upon Disposal of Subsidiaries of an Associate Inter-Fund Transfers (Note 10)
2008年7月1日結餘 本年度（虧損）╱盈餘 轉撥自 綜合收支表 換算香港境外營運 之匯兌差額 出售可作出售債務證劵 而轉撥至 綜合收支表 的重估價值虧損 可作出售債務證劵 公允價值的改變 應佔聯營公司之儲備 出售聯營公司的附屬公司 所變現的儲備 基金轉撥（附註10）
1,304,662
165,334
1,424
2,349,250
370,738
6,178
4,197,586
–
97,304
Balance at 30 June 2009
2009年6月30日結餘
Attributable to: University and Subsidiaries Associates
(256,106 )
– –
(784,077 )
– (5,438 )
(9,911 )
– –
– (10,286 )
– (17,673 )
(19,945 )
(58 ) 316
(243 ) –
(243 ) (33,397 )
–
(716,629 )
–
–
–
–
–
482
482
–
–
23
–
–
–
23
– –
– –
– –
– –
– –
(1,674 ) (325 )
(237 ) (484 )
(237 ) (31,649 )
– –
(1,674 ) (325 )
– (13,587 )
– –
520,585
141,836
(552 )
屬於: 大學及附屬公司 聯營公司
1,304,662 –
165,334 –
Balance as at 30 June 2008
2008年6月30日結餘
1,304,662
165,334
Attributable to: University and Subsidiaries Associates
屬於: 大學及附屬公司 聯營公司
520,585 –
141,836 –
Balance as at 30 June 2009
2009年6月30日結餘
520,585
141,836
– (11,001 )
– (6,577 )
2,435,553
344,216
5,939
3,447,577
1,120 304
2,345,876 3,374
370,738 –
5,240 938
4,192,970 4,616
1,424
2,349,250
370,738
6,178
4,197,586
(531 ) (21 )
2,430,433 5,120
344,216 –
5,722 217
3,442,261 5,316
(552 )
2,435,553
344,216
5,939
3,447,577
香港城市大學 2008 – 2009 年報 財務報表
101
Notes to the Financial Statements 財務報表附註
11 Other Funds (continued)
11
其他基金（續）
The University 大學
(In thousands of Hong Kong dollars)
(a)
（以千港元計）
General and Development Reserve Fund 一般及發展 儲備基金
Matching Grant Scheme 配對補助金 計劃
Selffinancing Activities Fund 自資營運 項目基金
Donations and Benefactions 捐款及 捐贈
Total
146,037
1,671,704
343,959
3,722,527
Balance at 1 July 2007 (Deficit)/Surplus for the Year Transferred from Income and Expenditure Statement Inter-Fund Transfers (Note 10)
2007年7月1日結餘 本年度（虧損）╱盈餘 轉撥自 收支表 基金轉撥 （附註10）
1,560,827
Balance at 30 June 2008
2008年6月30日結餘
1,304,721
165,334
1,925,622
370,738
3,766,415
Balance at 1 July 2008 (Deficit)/Surplus for the Year Transferred from Income and Expenditure Statement Inter-Fund Transfers (Note 10)
2008年7月1日結餘 本年度（虧損）╱盈餘 轉撥自 收支表 基金轉撥 （附註10）
1,304,721
165,334
1,925,622
370,738
3,766,415
(784,077 ) –
(9,911 ) (13,587 )
Balance at 30 June 2009
2009年6月30日結餘
520,644
141,836
(256,106 ) –
General and Development Reserve Fund
24,735 (5,438 )
Matching Grant Scheme
Unrealised Investment Reserve
Self-financing Activities Fund represent the reserves generated from self-financing programmes and activities.
102
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
1,920,780
(19,945 ) (6,577 ) 344,216
77,285 (33,397 )
(807,290 ) (31,649 ) 2,927,476
(b)
配對補助金計劃 此基金指教資會配對補助金計劃下所配對而 未動用之等額配對撥款。第一次配對補助金 計劃於2003年起引入，為教資會轄下院校 成功籌得私人捐款，提供等額撥款。
(c)
未實現之投資儲備 未實現之投資儲備為大學整體於年結日持有 的可供出售證劵的公允價值的轉變淨額。
(d)
自資營運項目基金 自資營運項目基金指大學由自資營運的課程 及活動所得之基金。
The Unrealised Investment Reserve represents the net changes in the fair value of available-for-sale securities held by the Group at the balance sheet date.
(d) Self-financing Activities Fund
6,643 (11,485 )
44,452 (17,673 )
一般及發展儲備基金 一般及發展儲備基金指於撥款期末（通常為 三年期）未動用而可結轉至另一撥款期用作 大學長遠計劃及發展的基金。一般及發展儲 備基金期末之結餘以大學獲核准之經常性補 助金（特殊用途之指定補助撥款除外）的百分 之二十為限。
The fund represents the unspent matching grants under the UGC Matching Grant Schemes. The first Matching Grant Scheme to award UGC-funded institutions in securing private donations was introduced in 2003.
(c)
264,204 (10,286 )
(a)
The General and Development Reserve Fund (GDRF) represents the unspent funds carried over from one funding period (usually a triennium) to the next to facilitate the University’s longer-term planning and new developmental needs. The balance of the GDRF at the end of a funding period should not exceed 20% of the University’s approved Recurrent Grants other than the Earmarked Grants for Specific Purposes for that funding period ending. (b)
總計
Notes to the Financial Statements 財務報表附註
11 Other Funds (continued)
11
其他基金（續）
(e)
(e)
捐款及捐贈 捐款及捐贈指未動用之捐款及有關的投資收 入。此基金將根據捐贈者之意願運用，主要 用作學生支援、校舍發展計劃及大學長遠發 展之用。
(f)
非營運項目儲備 非營運項目儲備包括由換算香港境外營運之 業績為港元時所產生之匯兌損益及在聯營公 司所佔之其他儲備。
Donations and Benefactions The Donations and Benefactions represent unspent donations and related investment income. The funds will be used in accordance with donors’ wish, mainly for Student Support, Campus Development Projects and University’s development.
(f)
Non-operating Reserves Other Reserves comprise exchange difference arising from translation of results of operations outside Hong Kong into Hong Kong dollars and other reserves shared from associates of the Group.
The details of Matching Grants, Matched Donations and their related expenditure are summarised below:
配對補助金、已獲配對捐款及其相關的開支的概 要如下：
(In thousands of Hong Kong dollars)
（以千港元計）
2009 Matching Grants 配對 補助金
Balance at the Beginning of the Year
於年初結餘
165,334
180,022
146,037
172,447
Income Donations/Grants Interest and Investment Income
收入 捐款╱補助金 利息及投資收入
10,762 3,030
12,515 1,874
36,087 3,083
36,087 4,674
13,792
14,389
39,170
40,761
1,014 13,587 293 20,089 – 1,075 1,232
2,843 17,133 152 12,325 269 – 428
660 5,438 523 12,800 – 322 130
2,676 15,340 651 13,737 727 – 55
37,290
33,150
19,873
33,186
141,836
161,261
165,334
180,022
Expenditure and Transfers Academic Development Research Activities Student Activities Scholarships and Prizes Bursaries Equipment and Supplies Management & General
Balance at the End of the Year
開支及轉撥 教學發展 科研活動 學生活動 獎學金及獎金 助學金 器材及物料 管理及一般項目
年終結餘
Matched Donations 已獲 配對捐款
2008 Matching Grants 配對 補助金
Matched Donations 已獲 配對捐款
香港城市大學 2008 – 2009 年報 財務報表
103
Notes to the Financial Statements 財務報表附註
12 Property, Plant and Equipment
12. 校舍、機器及設備
The Group 大學整體
(In thousands of Hong Kong dollars)
104
（以千港元計）
Interests in Leasehold Land Held for Own Use under Operating Leases 以經營租賃 持作自用的 租賃土地權益
Buildings
校舍
Furniture, Construction Leasehold Machinery and in Progress Improvements Equipment
在建工程
租賃 物業裝修
傢具、 機器及器材
Total
總計
Cost: At 1 July 2007 Exchange Adjustments Additions Transfers Disposals
成本: 於2007年7月1日 匯兌調整 增置 轉撥 清理
66,813 – 31,429 – –
2,539,063 – 3,649 – –
70,975 1,146 102,798 (42,151 ) –
225,982 – 8,743 42,151 –
1,035,138 1,007 112,619 – (58,630 )
3,937,971 2,153 259,238 – (58,630 )
At 30 June 2008
於2008年6月30日
98,242
2,542,712
132,768
276,876
1,090,134
4,140,732
At 1 July 2008 Exchange Adjustments Additions Transfers Disposals
於2008年7月1日 匯兌調整 增置 轉撥 清理
98,242 – – – –
2,542,712 – – – –
132,768 (49 ) 226,796 (12,801 ) –
276,876 – 107,563 12,801 –
1,090,134 (16 ) 196,033 – (70,414 )
4,140,732 (65 ) 530,392 – (70,414 )
At 30 June 2009
於2009年6月30日
98,242
2,542,712
346,714
397,240
1,215,737
4,600,645
Accumulated Amortisation and Depreciation: At 1 July 2007 Exchange Adjustments Charge for the Year Written Back on Disposal
累積攤銷及折舊: 於2007年7月1日 匯兌調整 本年度攤銷及折舊 清理撥回
9,354 – 2,102 –
792,495 – 69,186 –
– – – –
180,369 – 29,619 –
923,650 761 90,100 (57,453 )
1,905,868 761 191,007 (57,453 )
At 30 June 2008
於2008年6月30日
11,456
861,681
–
209,988
957,058
2,040,183
At 1 July 2008 Exchange Adjustments Charge for the Year Written Back on Disposal
於2008年7月1日 匯兌調整 本年度攤銷及折舊 清理撥回
11,456 – 2,103 –
861,681 – 69,165 –
– – – –
209,988 – 47,914 –
957,058 (15 ) 113,028 (69,828 )
2,040,183 (15 ) 232,210 (69,828 )
At 30 June 2009
於2009年6月30日
13,559
930,846
–
257,902
1,000,243
2,202,550
Net Book Value: At 30 June 2009
帳面淨值： 於2009年6月30日
84,683
1,611,866
346,714
139,338
215,494
2,398,095
At 30 June 2008
於2008年6月30日
86,786
1,681,031
132,768
66,888
133,076
2,100,549
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
12 Property, Plant and Equipment (continued)
12. 校舍、機器及設備（續）
The University 大學
(In thousands of Hong Kong dollars)
（以千港元計）
Interests in Leasehold Land Held for Own Use under Operating Leases 以經營租賃 持作自用的 租賃土地權益
Buildings 校舍
Furniture, Construction Leasehold Machinery and in Progress Improvements Equipment 在建工程
租賃 物業裝修
Total
傢具、 機器及器材
總計
Cost: At 1 July 2007 Additions Transfers Disposals
成本: 於2007年7月1日 增置 轉撥 清理
66,813 31,430 – –
2,539,063 3,649 – –
70,108 85,413 (42,151 ) –
202,472 2,667 42,151 –
1,003,956 111,956 – (58,232 )
3,882,412 235,115 – (58,232 )
At 30 June 2008
於2008年6月30日
98,243
2,542,712
113,370
247,290
1,057,680
4,059,295
At 1 July 2008 Additions Transfers Disposals
於2008年7月1日 增置 轉撥 清理
98,243 – – –
2,542,712 – – –
113,370 185,959 (12,801 ) –
247,290 107,246 12,801 –
1,057,680 195,991 – (70,349 )
4,059,295 489,196 – (70,349 )
At 30 June 2009
於2009年6月30日
98,243
2,542,712
286,528
367,337
1,183,322
4,478,142
Accumulated Amortisation and Depreciation: At 1 July 2007 Charge for the Year Written Back on Disposal
累積攤銷及折舊: 於2007年7月1日 本年度攤銷及折舊 清理撥回
9,354 2,103 –
792,495 69,186 –
– – –
156,858 28,100 –
899,847 82,950 (57,055 )
1,858,554 182,339 (57,055 )
At 30 June 2008
於2008年6月30日
11,457
861,681
–
184,958
925,742
1,983,838
At 1 July 2008 Charge for the Year Written Back on Disposal
於2008年7月1日 本年度攤銷及折舊 清理撥回
11,457 2,103 –
861,681 69,165 –
– – –
184,958 46,290 –
925,742 112,512 (69,767 )
1,983,838 230,070 (69,767 )
At 30 June 2009
於2009年6月30日
13,560
930,846
–
231,248
968,487
2,144,141
Net Book Value: At 30 June 2009
帳面淨值： 於2009年6月30日
84,683
1,611,866
286,528
136,089
214,835
2,334,001
At 30 June 2008
於2008年6月30日
86,786
1,681,031
113,370
62,332
131,938
2,075,457
The analysis of net book value of properties is as follows:
(In thousands of Hong Kong dollars)
（以千港元計）
物業的帳面淨值分析如下： The Group and The University 大學整體及大學 2009 2008
In Hong Kong under Medium-term Leases
在香港的中期租賃
1,696,549
1,767,817
Representing: Buildings carried at Cost less Accumulated Depreciation Interests in Leasehold Land held for Own Use under Operating Leases
代表: 以成本減去累計折舊 列帳的校舍 以經營租賃持作自用的 租賃土地權益
1,611,866
1,681,031
84,683
86,786
1,696,549
1,767,817
The University’s Kowloon Tong campus is situated in a land granted by the Government for usage by University at a nominal rent.
大學位於九龍塘的校舍所坐落的土地，是政 府以象徵式租金批出予大學使用。
香港城市大學 2008 – 2009 年報 財務報表
105
Notes to the Financial Statements 財務報表附註
13 Investments in Securities
(In thousands of Hong Kong dollars) Non-current Held-to-maturity Debt Securities Listed in Hong Kong Listed outside Hong Kong Unlisted
（以千港元計） 非流動 持至到期之債務證劵 在香港上市 在香港以外上市 非上市
Available-for-Sale Securities Unlisted Equity Securities
可供出售證券 非上市股份證劵
Other Equity Securities Unlisted
其他股份證劵 非上市
Current Held-to-maturity Debt Securities Listed outside Hong Kong Unlisted
Trading Securities Debt Securities Listed outside Hong Kong Unlisted
Equity Securities Listed in Hong Kong Listed outside Hong Kong
Available-for-Sale Securities Debt Securities Listed outside Hong Kong Unlisted
Equity Securities Listed outside Hong Kong Unlisted
106
13
流動 持至到期之債務證劵 在香港以外上市 非上市
交易證券 債務證劵 在香港以外上市 非上市
股份證劵 在香港上市 在香港以外上市
可供出售證券 債務證劵 在香港以外上市 非上市
股份證劵 在香港以外上市 非上市
Total Investments in Securities
證劵投資總額
Fair Value of Held-to-maturity Debt Securities
持至到期之債務證劵 之公允價值
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
證劵投資
The Group 大學整體 2009
2008
The University 大學 2009
2008
15,337 101,206
15,440 –
15,337 101,206
15,440 –
116,543 73,532
15,440 207,264
116,543 72,825
15,440 206,557
190,075
222,704
189,368
221,997
301
301
–
–
1
1
1
1
190,377
223,006
189,369
221,998
– 12,237
22,785 42,319
– 12,237
22,785 42,319
12,237
65,104
12,237
65,104
1,008,156 438,958
893,419 867,426
1,008,156 438,958
893,419 867,426
1,447,114
1,760,845
1,447,114
1,760,845
548,336 886,237
664,841 1,202,788
548,336 886,237
664,841 1,202,788
1,434,573
1,867,629
1,434,573
1,867,629
2,474 425
2,801 1,527
– –
– –
2,899
4,328
–
–
2,812 2,010
3,326 2,718
– –
– –
4,822
6,044
–
–
2,901,645
3,703,950
2,893,924
3,693,578
3,092,022
3,926,956
3,083,293
3,915,576
206,349
288,663
202,743
283,628
Notes to the Financial Statements 財務報表附註
14 附屬公司投資
14 Investments in Subsidiaries The University 大學 (In thousands of Hong Kong dollars) Capital Contribution less Impairment Losses Unlisted Shares, at Cost
（以千港元計） 資本投入扣除資產減值虧損 非上市股份，按成本
2009
2008
130,110 800
75,576 800
130,910
76,376
The following list contains the particulars of the University’s subsidiaries. The class of shares held is ordinary unless otherwise stated.
以下列表包括大學的附屬公司的詳情。除另 外呈報，所持有之股份均為普通股。
All of these are controlled subsidiaries as defined under note 1(d) and have been consolidated into the Group’s financial statements.
此等均為附註1(d)所定義的受操控附屬公司 並已綜合在大學整體的財務報表內。
Name of Company
Place of Incorporation and Operations
Particulars of Issued and Paid Up Capital/ Registered Capital
Percentage of Issued and Paid Up Capital/ Registered Capital held by University Subsidiary 擁有已發行及 繳足之股本╱ 註冊資本之百分比 大學 附屬公司
公司名稱
註冊成立及 經營地點
已發行及繳足之 股本╱註冊資本詳情
CityU Enterprises Limited
Hong Kong
80,010 shares of $10 each
城大企業有限公司
香港
CityU Professional Services Limited 城大專業顧問有限公司
Hong Kong 香港
Community College of City University 香港城市大學專上學院
Hong Kong 香港
CityU Research Institute (Shenzhen) Company Limited* 城大研究院（深圳）有限公司*
People’s Republic of China 中華人民共和國
CityU Research Limited 城大研究有限公司
Hong Kong 香港
2 shares of $1 each 每股面值1元之股份2股
100%
–
CityU Consultants Limited 城大顧問有限公司
Hong Kong 香港
10 shares of $1 each 每股面值1元之股份10股
–
100%
Dormant 閒置
ChiLin (HK) Limited
Hong Kong
50,000 shares of $1 each
–
51%
麒麟（香港）有限公司
香港
Development and Application of Future Language Processing and Information Science 未來語言處理及資訊科學的發展及應用
Zhuhai ChiLin Star Information Technology Limited 珠海市麒麟星信息技術有限公司
People’s Republic of China 中華人民共和國
–
51%
Provision of Language Processing Software Development Services 提供語言處理軟件及發展服務
Principal Activities
主要業務
100%
–
Investment Holding and Provision of Management Services to Group Companies 投資控股及為其集團公司提供管理服務
Limited by Guarantee 有限擔保
100%
–
Provision of Consultancy Services 提供顧問服務
Limited by Guarantee
100%
–
Provision of Training and Education Programmes 提供訓練及教育課程
100%
–
Research and Development
每股面值10元之股份80,010股
有限擔保 ** $96,850,000/$96,850,000 (2008: $41,200,000/$41,200,000)
科研及開發
每股面值1元之股份50,000股 $500,000
Technology Licensing 技術授權
*
Not audited by KPMG.
*
非由畢馬威會計師事務所審核。
**
During the year ended 30 June 2009, the University injected $55,650,000 (2008: $25,000,000) to CityU Research Institute (Shenzhen) Company Limited to fulfill its obligation to fully pay up the increased registered capital of the Company.
**
截至2009年6月30日止年度內，大學注資 5,565萬元（2008：2,500萬元）於城大研究 院（深圳）有限公司，作為履行對該公司全 數繳足增加註冊資本的責任。 香港城市大學 2008 – 2009 年報 財務報表
107
Notes to the Financial Statements 財務報表附註
15 Interests in Associates
15
聯營公司權益
The Group 大學整體 (In thousands of Hong Kong dollars)
2009
2008
14,528
13,829
（以千港元計）
Share of Net Assets
應佔資產淨值
The associates are private companies and principally operate in Hong Kong. The following list contains only the particular of associates which principally affected the results or assets of the Group.
聯營公司為私人公司，主要在香港運作。對 大學整體的業績或資產有主要影響的聯營公 司的詳情表列如下：
Name of Company
Form of Business Structure
Place of Incorporation and Operation
公司名稱
業務結構形式
註冊成立及 經營地點
Proportion of Ownership Interest Held by a Wholly Owned Subsidiary 全資擁有 附屬公司所擁有 之權益比率
CitiNet Systems Limited
Incorporated
Hong Kong
20%
城大科訊有限公司
法人組織
香港
Developing and Application of Electronic Business Systems 開發及運用電子業務系統
DynaCity Technology (HK) Limited
Incorporated
Hong Kong
25%
城動科技（香港）有限公司
法人組織
香港
Developing, Manufacturing and Marketing of Advanced Motion Controller/Driving Products 開發、生產及銷售先進的 電機控制及驅動產品系列
Etin City Limited *
Incorporated 法人組織
British Virgin Islands 英屬處女群島
30%
Investment Holding 投資控股
Genetel Pharmaceuticals Limited 港龍生物科技有限公司
Incorporated 法人組織
Hong Kong 香港
41.31%
Investment Holding 投資控股
MaCaPs International Limited
Incorporated
Hong Kong
28.07%
磁訊國際有限公司
法人組織
香港
Provision of Product Development and Consultancy Services 產品開發及顧問服務
*
*
Not audited by KPMG.
Principal Activities
主要業務
非由畢馬威會計師事務所審核。
Summary Financial Information of Associates 聯營公司的財務資料摘要
(In thousands of Hong Kong dollars)
108
（以千港元計）
Assets
Liabilities
Equity
資產
負債
股東權益
Surplus/ (Deficit) after Revenues Taxation 除稅後 收益 盈餘╱（虧損）
2009 100% Group’s Effective Interest
2009 100% 大學整體的實質權益
73,626 17,529
(11,888 ) (3,001 )
61,738 14,528
77,738 15,057
2008 100% Group’s Effective Interest
2008 100% 大學整體的實質權益
56,628 18,130
(13,175 ) (4,301 )
43,453 13,829
63,241 18,011
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
53,762 21,092 225 (723 )
Notes to the Financial Statements 財務報表附註
16 Loans Receivable
16
應收貸款
The Group 大學整體 (In thousands of Hong Kong dollars) Loan to a Subsidiary – Unsecured Loans to Associates – Unsecured Loan to an Investee Company – Unsecured Staff Loans – Secured
Receivable after 1 Year: Loan to a Subsidiary – Unsecured Loans to Associates – Unsecured
（以千港元計） 附屬公司貸款 ─ 無抵押 聯營公司貸款 ─ 無抵押 借予被投資公司款項 ─ 無抵押 教職員貸款 ─ 有抵押
Note 附註 (a) (b) (c)
於1年後應收款項： 附屬公司貸款 ─ 無抵押 聯營公司貸款 ─ 無抵押
於1年內應收款項： Receivable within 1 Year: 附屬公司貸款 ─ 無抵押 Loan to a Subsidiary – Unsecured Loan to an Investee Company – Unsecured 借予被投資公司款項 ─ 無抵押 教職員貸款 ─ 有抵押 Staff Loans – Secured
The University 大學
2009
2008
2009
2008
– 3 – 80,170
– 36 1,902 71,960
22,378 – – 80,170
26,854 – – 71,960
80,173
73,898
102,548
98,814
– 3
– 36
17,902 –
22,378 –
3
36
17,902
22,378
– – 80,170
– 1,902 71,960
4,476 – 80,170
4,476 – 71,960
80,170
73,862
84,646
76,436
80,173
73,898
102,548
98,814
(a)
The University has granted an unsecured and interest-free loan to a subsidiary as its working capital for the provision of self-financing associate degree programmes. The loan is repayable in 10 equal annual instalments commencing from July 2004.
(a)
大學提供一項無抵押及免息貸款予其 一間附屬公司用作自資開辦副學士 學位課程之營運資金。此筆貸款須在 2004年7月起以10年平均分期攤還。
(b)
The loan to an investee company includes a balance of $1,000,000, which bears interest at the Best Lending rate quoted by The Hongkong and Shanghai Banking Corporation Limited.
(b)
借予被投資公司的款項包含100萬元須 按香港上海匯豐銀行有限公司的最優 惠利率計算利息。
Management considered that the recoverability of the balance remain uncertain due to limited financial information provided by the investee company, therefore further provision for impairment loss of $1,902,000 (2008: $1,000,000) was made during the year ended 30 June 2009. (c)
To qualify for a staff loan from the University, the applicant must be over 21 years of age and has been a staff member of the University’s superannuation scheme for at least 4 years. The maximum amount of each staff loan is fixed at the lower of $1,800,000 and 60% of the staff superannuation benefit entitlement. In the event of default on repayment, the University can exercise its right to retain an amount equivalent to such indebtedness out of any amount due to the staff member, including benefits payable from the superannuation scheme. The prevailing interest rate for staff loan is 2% below the Best Lending rate.
由於被投資公司所提供的財務資料有 限，管理層認為此筆貸款餘額的可收 回機會依然不明朗，因此於2009年6 月30日止年度內再作出190萬2千元 （2008年：100萬元）的減值虧損撥備。 (c)
大學教職員貸款的申請人必須為按照 大學公積金制度受聘最少4年並年滿21 歲之教職員。每位借款人之最高借款 額為180萬元或其應得公積金福利之六 成，兩者以較低額者為準。如果借款 人未能如期償還款項，大學可行使權 利，從該借款人之所得任何款項（包括 公積金福利）中扣除該款項。現時之教 職員貸款利率為最優惠利率減兩釐。
香港城市大學 2008 – 2009 年報 財務報表
109
Notes to the Financial Statements 財務報表附註
17 Accounts Receivable, Prepayments and Others
(In thousands of Hong Kong dollars) Accounts Receivable Prepayments, Deposits and Other Receivables Derivative Financial Assets Amounts due from UGC Amounts due from Subsidiaries Others
應收帳款 預付帳款、按金及 其他應收帳款 財務衍生工具資產 應收教資會帳款 應收附屬公司帳款 其他
應收帳款、預付帳款及其他
The Group 大學整體 2009
2008
The University 大學 2009
2008
5,067
10,684
1,223
1,341
96,445 247 11,234 – 51
98,182 – 42,503 – 328
92,099 247 11,234 3,375 33
91,841 – 42,503 3,448 67
113,044
151,697
108,211
139,200
The amount of the Group’s and the University’s derivative financial instruments and all accounts receivable are expected to be recoverable within one year. Accounts receivable are normally due within 30 days from the date of billing. Further details on the Group’s credit policy are set out in note 29(a).
大學整體及大學的財務衍生工具資產及所有 應收帳款均預期可在一年內收回。應收帳款 一般按發單日起30天內到期繳付。大學整體 的信貸政策已於附註29(a)內列載。
Prepayments are expected to be recognised as expenses within one year.
預付帳款均預期可在一年內確認為開支。
The ageing analysis of accounts receivable that are not considered to be impaired are as follows:
並無作出減值的應收帳款的帳齡分析如下：
(In thousands of Hong Kong dollars) Neither Past Due nor Impaired Less than 1 Month Past Due 1 to 3 Months Past Due Over 3 Months Past Due
110
（以千港元計）
17
（以千港元計） 未到期及並無減值 已過期但少於1個月 已過期1個月至3個月 已過期3個月以上
The Group 大學整體 2009
The University 大學 2009
2008
561 2,380 872 1,254
863 5,294 2,537 1,990
550 217 170 286
824 147 326 44
5,067
10,684
1,223
1,341
2008
Management has considered that the recoverability of a portion of other receivables of the Group is uncertain; therefore $880,000 (2008: nil) impairment loss on other receivables was made as at 30 June 2009.
管理層已考慮到大學整體的部份其他應 收帳款的可收回機會並不明朗，因此， 已於2009年6月30日對其他應收帳款作出 （2008年：無）的減值撥備。 $880,000
Apart from the above mentioned, receivables that are not considered to be impaired relate to a number of independent debtors. Based on past experience, management believes that no impairment allowance is necessary in respect of these balances.
除上文所述外，與若干個別帳户有關的應收 帳款並無作出減值撥備。管理層根據過往經 驗認為無須作出減值撥備之需要。
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
18 Cash and Bank Deposits
(In thousands of Hong Kong dollars)
18
（以千港元計）
Deposits with Financial Institutions Cash at Banks and in Hand
財務機構之存款 銀行存款及現金
Cash and Bank Deposits shown in the Balance Sheet Less: Time Deposits with Maturity over Three Months
資產負債表所列現金及 銀行存款 減除: 三個月後到期之 定期存款
Cash and Cash Equivalents shown in the Cash Flow Statement
現金流量表所列現金及 現金等價物
(In thousands of Hong Kong dollars) Deferred Government Subventions (Note 19(a)) Deferred Tuition Fees Other Deferred Income
Current Portion Non-current Portion
The Group 大學整體 2009
（以千港元計） 遞延政府撥款 （附註19(a)） 遞延學費 其他遞延收入
流動部分 非流動部分
2008
The University 大學 2009
2008
1,684,825 257,999
1,413,303 186,923
1,650,906 192,342
1,373,588 169,840
1,942,824
1,600,226
1,843,248
1,543,428
(11,562 )
–
1,931,262
19
19 Deferred Income
現金及銀行存款
1,600,226
(11,562 ) 1,831,686
– 1,543,428
遞延收入
The Group 大學整體 2009
2008
The University 大學 2009
2008
296,052 95,877 7,822
180,848 75,876 7,829
295,841 90,220 7,745
180,513 71,524 7,743
399,751
264,553
393,806
259,780
399,530 221
264,141 412
393,806 –
259,780 –
399,751
264,553
393,806
259,780
香港城市大學 2008 – 2009 年報 財務報表
111
Notes to the Financial Statements 財務報表附註
19 Deferred Income (continued)
19
遞延收入（續）
(a)
(a)
遞延政府撥款
Deferred Government Subventions The Group 大學整體
Block Grants
(In thousands of Hong Kong dollars)
（以千港元計）
Balance at 1 July 2007 Subventions Received/Receivable Recognised as Income in the Year Transfers to Deferred Capital Funds
於2007年7月1日之結餘 已收及應收之政府撥款 年內確認為收入 轉至遞延資本基金
Balance at 30 June 2008
於2008年6月30日結餘
Balance at 1 July 2008 Subventions Received/Receivable Recognised as Income in the Year Transfers to Deferred Capital Funds
於2008年7月1日之結餘 已收及應收之政府撥款 年內確認為收入 轉至遞延資本基金
Balance at 30 June 2009
於2009年6月30日結餘
整體撥款 – 1,117,905 (991,138 ) (126,767 )
Earmarked Research Grants
特定科研撥款
Other Earmarked Grants
其他特定撥款
Capital Grants & AA&I Block Allocations 基本工程 撥款及改建、 加建、維修 及改善工程 整體撥款
Grants from Government Agencies
Total
來自其他 政府機構 的撥款
總計
107,991 77,824 (63,130 ) –
36,535 196,083 (189,102 ) (49 )
11,609 24,524 (882 ) (29,945 )
12,971 15,981 (16,705 ) (2,857 )
169,106 1,432,317 (1,260,957 ) (159,618 )
122,685
43,467
5,306
9,390
180,848
122,685 107,793 (72,162 ) –
43,467 162,713 (136,416 ) (280 )
5,306 149,345 (2,284 ) (93,378 )
9,390 23,203 (18,977 ) (4,353 )
180,848 1,655,634 (1,133,702 ) (406,728 )
–
158,316
69,484
58,989
9,263
296,052
Block Grants
Earmarked Research Grants
Other Earmarked Grants
Grants from Government Agencies
Total
來自其他 政府機構 的撥款
總計
– – 1,212,580 (903,863 ) (308,717 )
The University 大學
(In thousands of Hong Kong dollars)
112
（以千港元計）
Balance at 1 July 2007 Subventions Received/Receivable Recognised as Income in the Year Transfers to Deferred Capital Funds
於2007年7月1日之結餘 已收及應收之政府撥款 年內確認為收入 轉至遞延資本基金
Balance at 30 June 2008
於2008年6月30日結餘
Balance at 1 July 2008 Subventions Received/Receivable Recognised as Income in the Year Transfers to Deferred Capital Funds
於2008年7月1日之結餘 已收及應收之政府撥款 年內確認為收入 轉至遞延資本基金
Balance at 30 June 2009
於2009年6月30日結餘
整體撥款 – 1,117,905 (991,138 ) (126,767 ) – – 1,212,580 (903,863 ) (308,717 )
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
–
特定科研撥款
其他特定撥款
Capital Grants & AA&I Block Allocations 基本工程 撥款及改建、 加建、維修 及改善工程 整體撥款
107,991 77,824 (63,130 ) –
36,536 196,083 (189,102 ) (49 )
11,609 24,524 (882 ) (29,945 )
12,542 15,981 (16,612 ) (2,857 )
168,678 1,432,317 (1,260,864 ) (159,618 )
122,685
43,468
5,306
9,054
180,513
122,685 107,793 (72,162 ) –
43,468 162,712 (136,416 ) (280 )
5,306 149,345 (2,284 ) (93,378 )
9,054 23,089 (18,738 ) (4,353 )
180,513 1,655,519 (1,133,463 ) (406,728 )
158,316
69,484
58,989
9,052
295,841
Notes to the Financial Statements 財務報表附註
20 Accounts Payable and Accruals
(In thousands of Hong Kong dollars)
20
（以千港元計）
Creditors and Accruals Retention Monies Payable Receipts in Advance Derivative Financial Liabilities Amounts due to UGC Amounts due to Subsidiaries Amounts due to Minority Shareholders
應付帳款及應計費用 應付保固金 預收款項 財務衍生工具負債 應付教資會之款項 應付附屬公司之款項 應付少數股東款項
The Group 大學整體 2009
(In thousands of Hong Kong dollars) Salaries Provision for Untaken Leave Balances Other Employee Benefits
Payable : Within 1 year After 1 year
薪酬 未取假期結餘撥備 其他僱員福利
應付款項： 於1年內支付 於1年後支付
2008
229,805 11,034 13,762 – 152,771 – 215
267,661 29,217 109,755 747 191,219 516,163 –
200,733 11,034 9,410 – 152,771 453,527 –
620,312
407,587
1,114,762
827,475
所有應付帳款及應計費用均預期在一年內或 被要求時支付或確認為收入。
21
（以千港元計）
2008
The University 大學 2009
286,158 29,217 112,756 747 191,219 – 215
All of other accounts payable and accruals are expected to be settled or recognised as income within one year or are repayable on demand.
21 Provision for Employee Benefits
應付帳款及應計費用
僱員福利撥備
The Group 大學整體 2009
2008
The University 大學 2009
2008
7,969 294,898 48,681
26,190 266,129 41,634
7,969 290,536 48,070
26,190 264,780 41,246
351,548
333,953
346,575
332,216
332,880 18,668
321,671 12,282
327,907 18,668
319,934 12,282
351,548
333,953
346,575
332,216
香港城市大學 2008 – 2009 年報 財務報表
113
Notes to the Financial Statements 財務報表附註
22 Employee Retirement Benefits
22
The Group operates two types of approved retirement schemes for its employees: a defined benefit scheme under the Occupational Retirement Schemes Ordinance and the Mandatory Provident Fund Scheme (the MPF Scheme) under the Hong Kong Mandatory Provident Fund Schemes Ordinance.
大學整體為僱員提供兩項認可的退休計劃： 根據《職業退休計劃條例》註冊的界定福利退 休計劃及按照香港《強制性公積金計劃條例》 設立的強制性公積金計劃（強積金計劃）。
The University operates City University of Hong Kong Superannuation Scheme B (1998) (the Superannuation Scheme) for its employees. The Superannuation Scheme is a defined benefit scheme registered under the Occupational Retirement Schemes Ordinance due to the provision for minimum death and disability benefits. The Superannuation Scheme is defined contribution in nature. Effective from 1 July 2007, the University’s and all scheme members’ contributions are unified to calculate at 15% and 5% respectively, of the employees’ salaries. In other words, minor grade staff members are also required to contribute 5% of their salary to the Scheme whereas the University’s contribution for them was increased from 10% to 15%. Benefits are paid in accordance with the Trust Deed of the Superannuation Scheme.
大學為僱員設立香港城市大學公積金乙計劃 (1998)（公積金計劃）。因計劃為死亡及傷殘 賠償設定下限，公積金計劃根據《職業退休 計劃條例》註冊為一項界定福利退休計劃。 公積金計劃實質為一項界定供款計劃。由 2007年7月1日起，大學及所有公積金計劃 成員之供款分別統一為成員薪金之15％及 5％。換言而之，基層職級職員須向計劃作 出薪金之5%供款，而大學之供款則由成員 薪金之10％增至15%。福利是根據公積金 計劃的信託契約支付。
The University and its subsidiaries operate the MPF Scheme for employees not covered by the Superannuation Scheme. The MPF Scheme is a defined contribution scheme administered by independent trustees. Under the MPF Scheme, the employer and its employees are each required to make contributions to the MPF Scheme at 5% of the employees’ salaries, subject to a cap of monthly salary of $20,000. Contributions to the MPF Scheme vest immediately.
大學及其附屬公司為不受公積金計劃保障的 僱員，設立強積金計劃。強積金計劃是一個 設定提存退休計劃，由獨立的受託人管理。 根據強積金計劃，僱主和僱員須按照僱員相 關入息的5%向計劃作出供款，但每月的相 關入息上限為2萬元。向強積金計劃作出的 供款即時成為既定僱員福利。
The contributions made and outstanding contributions to be made under the retirement schemes by the Group and the University during the year are as follows:
大學整體及大學年內向退休計劃供款金額概 述如下：
(In thousands of Hong Kong dollars) Contributions to Defined Contribution Retirement Scheme
（以千港元計） 界定供款退休計劃 供款
As at 30 June 2009, the outstanding contributions to defined contribution retirement schemes were $3,246,000 (2008: $3,091,000).
114
僱員退休福利
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
The Group 大學整體 2009
145,607
2008
134,617
The University 大學 2009
142,556
2008
123,604
截至2009年6月30日止，未清付的界定供款 退休計劃的供款為324萬6千元（2008年： 309萬1千元）。
Notes to the Financial Statements 財務報表附註
23 Loans and Borrowings
23
貸款及借貸 The Group and The University 大學整體及大學
(In thousands of Hong Kong dollars) Bank Loan – Unsecured Government Loans – Secured
Repayable: Within 1 year or on demand After 1 year but within 2 years After 2 years but within 5 years After 5 years
（以千港元計）
Note 附註
2009
2008
(a) (b)
35,740 561,928
30,400 626,354
597,668
656,754
100,165
94,826
64,426 193,277 239,800
64,426 193,277 304,225
497,503
561,928
597,668
656,754
銀行貸款 ─ 無抵押 政府貸款 ─ 有抵押
償還款項： 於1年內償還或須隨時償還
於1年後但2年內償還 於2年後但5年內償還 於5年後償還
(a)
The unsecured bank loan of $35,740,000 (2008: $30,400,000) raised for on-lending to qualified staff members of the University bears interest at 2% below the Best Lending rate. Subject to renewal, the loan is repayable within 12 months.
(a)
為貸款給合資格的大學職員而設的無 抵 押 銀 行 貸 款 3,574 萬 元（ 2008 年 ： 3,040萬元）按低於最優惠利率2%計算 利息。視乎更新細節，此貸款須於12 個月內償還。
(b)
The secured Government loans composed of two interestfree loans granted by Government of HKSAR for the provision of self-financing associate degree programmes. The first loan of $44,756,000 is secured by a charge over certificates of deposit with equivalent face value, and is repayable in 10 equal annual instalments commencing from July 2004. As at 30 June 2009, the outstanding loan balance is $22,378,000 (2008: $26,854,000). Another loan of $599,500,000 for the construction of Community College of City University Building is secured by the University’s property with a net book value of $70,837,000 at 30 June 2009, a medium term note of US$6,500,000 and assignment of receivables from a subsidiary. The loan has been fully drawn down in April 2008 and is repayable in 10 equal annual instalments commencing from April 2009. As at 30 June 2009, the outstanding loan balance is $539,550,000 (2008: $599,500,000).
(b)
有抵押政府貸款包括兩筆由香港特區 政府批出作為自資開辦副學士學位課 程 之 免 息 貸 款 。 首 筆 貸 款 4,475 萬 6 千元以同等面值之存款證作抵押，並 須在2004年7月起以10年平均分期攤 還。於2009年6月30日，尚欠貸款結 餘為2,237萬8千元（2008年：2,685萬 4千元）。另一筆5億9,950萬元為興建 香港城市大學專上學院大樓的貸款是 以 在 2009 年 6 月 30 日 帳 面 淨 值 7,083 萬7千元的大學物業、面值650萬美元 的中期票據及一間附屬公司的應收帳 款作為抵押。該筆貸款已在2008年4 月全部提取並須在2009年4月開始以 10年平均分期攤還。於2009年6月30 日 ， 尚 欠 貸 款 結 餘 為 5 億 3,955 萬 元 （2008年：5億9,950萬元）。
香港城市大學 2008 – 2009 年報 財務報表
115
Notes to the Financial Statements 財務報表附註
24 Deferred Capital Funds
24
Buildings (In thousands of Hong Kong dollars)
（以千港元計）
校舍
Balance at 1 July 2007 Transfers from Deferred Income Transfers Release to Income and Expenditure Statement
於2007年7月1 日 轉撥自遞延收入 轉撥 轉撥至 收支表
1,486,177 187 –
Balance at 30 June 2008
於2008年6月30日
1,425,993
Balance at 1 July 2008 Transfers from Deferred Income Transfers Release to Income and Expenditure Statement
於2008年7月1 日 轉撥自遞延收入 轉撥 轉撥至 收支表
1,425,993 – –
Balance at 30 June 2009
於2009年6月30日
1,365,616
49,003 50,533 (42,151 )
總計
102,109 109,072 –
(26,201 )
(82,383 )
57,385
59,410
128,798
1,671,586
57,385 112,223 (11,217 )
59,410 100,488 11,217
128,798 194,017 –
1,671,586 406,728 –
(43,667 )
(111,245 )
127,448
211,570
– 158,391
25
Total
43,506 (46 ) 42,151
–
(60,377 )
1,680,795 159,746 – (168,955 )
(215,289 ) 1,863,025
關聯方交易
All transactions relating to the purchase of goods and services and capital projects involving organisations in which a member of the University Council, key management personnel and directors of subsidiaries may have an interest are conducted during the normal course of business and in accordance with the University’s financial regulations and normal procurement procedures.
所有關於購買貨品和服務及工程項目的交 易，包括與大學校董會成員、主要管理人員 及附屬公司董事有利益的機構的交易，均屬 正常業務運作並已按照大學的財務規則及在 正常採購程序下進行。
All donations and gifts from members of the University Council, key management personnel, directors of subsidiaries and companies controlled or significantly influenced by them, are conducted in accordance with the normal processes and procedures for acceptance of donations as prescribed by the University.
所有由大學校董會成員、主要管理人員及附 屬公司董事及受其操控或受其重大影響的公 司的捐款及餽贈，均以大學既定接納捐贈的 程序正常處理。
Key Management Personnel Remuneration
主要管理人員酬金 大學已向主要管理人員支付酬金，其酬金總 額概述如下：
The University has paid remuneration to the key management personnel. Their gross remuneration is summarised as follows:
(In thousands of Hong Kong dollars) Short-term Employee Benefits Post-employment Benefits
116
The Group and The University 大學整體及大學 Furniture, Machinery Construction Leasehold and In Progress Improvements Equipment 租賃 傢具、 在建工程 物業裝修 機器及器材
(60,371 )
25 Related Party Transactions
遞延資本基金
（以千港元計） 短期僱員褔利 退休褔利
2009
2008
36,218 4,659
37,817 4,030
40,877
41,847
The above remuneration is included in “Staff Costs and Benefits” (See note 8).
上述酬金已包括在「教職員薪酬及褔利開支」 內（見附註8）。
Details of the Group’s and the University’s approved retirement schemes are set out in note 22.
大學整體及大學認可的退休計劃詳情已列載 於附註22內。
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
26 Capital Commitments
26
Capital commitments outstanding at 30 June 2009 not provided for in the financial statements were as follow:
(In thousands of Hong Kong dollars) Contracted for Authorised but not contracted for
（以千港元計） 已簽約 已批准但未簽約
27 Operating Lease Commitments and Charges Total future minimum lease payments under non-cancellable operating leases at 30 June 2009 and charges on operating leases for the year were:
(In thousands of Hong Kong dollars) Payable : Within 1 year After 1 year but within 5 years After 5 years
Charges on Operating Leases for Buildings for the year
（以千港元計） 應付款項： 於1年內支付 於1年後但5年內支付 於5年後支付
本年度物業之 經營租賃開支
The Group and the University are the lessees in respect of a number of properties held under operating leases. Two of the leases run for an initial period of three years, with an option to renew two extended terms for five and six years respectively. Lease payments are increased after the expiration of each term to reflect the market rent. Apart from the above two leases, other leases typically run for period of one to six years and the lease payments are fixed throughout the rental period. None of the leases includes contingent rental.
資本承擔 於2009年6月30日，未在財務報表上提撥的 資本承擔如下：
The Group 大學整體 2009
2008
The University 大學 2009
2008
890,980 –
560,886 171
870,806 –
504,278 56,779
890,980
561,057
870,806
561,057
27
經營租賃承擔及開支 於2009年6月30日，根據不可撤銷的經營租 賃在日後應付的最低租賃總額及於年內的經 營租賃開支為：
The Group 大學整體 2009
2008
The University 大學 2009
2008
35,923 26,125 –
37,336 57,180 196
24,379 14,969 –
26,027 35,001 196
62,048
94,712
39,348
61,224
40,175
33,450
28,615
22,897
大學整體及大學是多個以經營租賃形式出租 物業的租賃者。其中有兩項租賃的首度租用 期為三年，附有選擇權可延長租期分別至五 年及六年。租賃支出在每個租期屆滿後將會 增加以反映市場租值。除此兩項租賃外，其 他的租賃的租期通常為一年至六年不等而在 各租賃期中的租賃支出均為固定的。在該等 租賃中並無包括或有租金。
香港城市大學 2008 – 2009 年報 財務報表
117
Notes to the Financial Statements 財務報表附註
28 Capital Management
118
28
資本管理
The University is a higher education institution funded by government through UGC. It is established under the laws of Hong Kong Special Administrative Region, which objects are to provide for studies, training and research and development in technology, engineering, science, commerce, arts and other subjects of learning. The University is not subject to any externally imposed capital requirements and its activities are mainly funded by government grants and tuition fees. The use of UGC funds are governed by the UGC Notes on Procedures and other grant conditions. The University’s activities are also funded by donations and income generated from self-financing activities and other income.
大學是一所由政府透過教資會資助的高等教 育學院。大學是根據香港特別行政區法律而 成立，其宗旨是提供科技、工程、理科、商 科、文科及其他學科的研修、訓練及研究和 發展。大學並無受到外界强加的資本要求， 其各項活動的經費主要由政府撥款及學費支 付，而使用教資會撥款是受到教資會程序便 覽及其他撥款條件所規限。大學活動的經費 亦由捐助及自資營運活動的收入及其他收入 所支援。
The primary objectives of the University’s subsidiaries when managing capital are to safeguard the entities’ ability to continue as a going concern. They are not subject to any externally imposed capital requirements. The subsidiaries’ capital structure and management policies are regularly reviewed and managed with due regard to the capital management practices of the University.
大學的附屬公司的資本管理的基本目的是保 障各公司能夠繼續持續運作。他們並無受到 外界强加的資本要求，而他們的資本結構及 管理政策是因應大學的資本管理操作而定期 作出檢討及管理。
The Restricted Fund and Other Funds of Group and the University represent the unspent balance of government subventions, tuition fees, donations and funds earmarked for specific purposes. These funds are managed according to the relevant grant and funding conditions, where applicable, and the University’s investment and financial management guidelines and procedures in meeting the Group’s and the University’s objectives.
大學整體及大學的專用及其他基金為政府撥 款、學費、捐款及其他有特定目的款項的 未使用結餘。這些資金是按有關的撥款條件 (如適用)及大學的投資及財務管理守則及程 序管理，以符合大學整體及大學的目標。
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
29 Financial Risk Management
29
金融風險管理
Financial instruments of the Group include bank deposits, debt securities, equities, investments held by fund managers, loans and accounts receivables, accounts payables, loans and borrowings which have exposure to credit, liquidity, interest rate, foreign currency and equity price risks arising in the normal course of the Group’s operations. These risks are limited by the Group’s financial management policies and practices described below.
大學整體的金融工具包括銀行存款、債務證 劵、股票、存放於投資經理的投資、應收 貸款及應收帳款、應付帳款、貸款及借貸， 所承受的信貸、流動資金、利率、外匯及股 票價格風險均在大學整體日常營運過程中產 生。大學整體有下列的財務管理政策及程序 降低此等風險。
(a)
(a)
Credit Risk The Group’s credit risk is primarily attributable to investments, loans receivable and accounts receivable.
信貸風險 大學整體面對的信貸風險主要來自投 資、應收貸款及應收帳款。
The Group’s major investments include bank deposits, debt securities, equities managed internally and funds placed with external professional portfolio managers. Risk control is carried out under the investment guidelines approved by the Finance Committee under the Council. Risk control is achieved through asset diversification, rules governing the selection and credit limit of investment counterparties with reference to their credit ratings and financial strength and investment guidelines covering the investment limitations, asset allocation and performance measurement imposed for each portfolio manager. On-going monitoring and review of investment strategies and performance are carried out to ensure that the investment objectives and performance targets are met.
大學整體主要的投資包括由校內管理 的銀行存款、債務證劵、股票證劵及 投放在校外專業基金經理的資金。風 險管理乃根據校董會轄下的財務委員 會所批准的投資方針執行。風險管理 措施包括：資產多元化、參考被投資 方的信貸評級及財政能力來訂定挑選 及限制信貸的監管規則、局限投資及 資產分配的投資方針以及對個別基金 經理的表現作出評審。持續監控及回 顧投資策略及其表現的措施已執行， 以確保達至預期的投資目的及表現目 標。
In respect of loans receivable and accounts receivable, regular reviews and follow-up actions are carried out on over-due amounts to minimise exposure to credit risk. The Group and the University have no concentration of credit risk in view of its large number of debtors.
在應收貸款及應收帳款方面，大學整 體定期進行複查並跟進其過期繳付的 帳款，將其承受的信貸風險減至最 低。由於債務人數目眾多，大學整體 及大學並沒有集中的信貸風險。
The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the balance sheet. The Group does not provide any other guarantees which would expose the Group to credit risk.
最大的信貸風險為資產負債表中所列 出的各項財務資產金額。大學整體並 無作出任何其他擔保使大學整體承受 其他信貸風險。
(b) Liquidity Risk To ensure sufficient liquidity to meet payment obligations, the Group closely monitors its current and expected cash demands arisen from all liabilities and borrowings. The Group maintains sufficient cash and bank deposits to meet its liquidity requirements in the short and longer term.
Based on the cash flow analysis, the Group manages its liquidity risk by forecasting the amount of cash requirements and monitoring the working capital to ensure that all liabilities due and known funding requirements can be met.
(b)
流動資金風險 為確保有足夠的流動資金以支付帳 項，大學整體緊密地監察其當時及預 計應付因負債及借貸所產生的現金需 求。大學整體持有足夠的現金及銀行 存款以應付短期及長期的流動資金需 求。 根據現金流量的分析，大學整體透過 預算現金需求的金額及監管營運資金 的水平以確保所有到期的負債及已知 的資金需求都能應付的方法來管理流 動資金風險。
香港城市大學 2008 – 2009 年報 財務報表
119
Notes to the Financial Statements 財務報表附註
29 Financial Risk Management (continued)
29
(b) Liquidity Risk (continued)
金融風險管理（續） (b)
The following table presents the earliest settlement dates of the Group’s and the University’s financial liabilities at the balance sheet date:
流動資金風險（續） 以下一覽表列出大學整體及大學資產 負債表結算日之債項最早須支付日 期：
The Group 大學整體 2009
(In thousands of Hong Kong dollars) Accounts Payable and Accruals Provision for Employee Benefits Tax Payable Loans and Borrowings
（以千港元計） 應付帳款及應計費用 僱員福利撥備 應付稅款 貸款及借貸
Within 1 Year or on Demand 1年內及 接獲要求時
More than 1 Year but Less than 2 Years 1年以上 但少於2年
More than 2 Years but Less than 5 Years 2年以上 但少於5年
5 Years and More
Total
Carrying Amount
5年及以上
總計
帳面金額
620,312 332,880 43 100,165
– 18,668 – 64,426
– – – 193,277
– – – 239,800
620,312 351,548 43 597,668
620,312 351,548 43 597,668
1,053,400
83,094
193,277
239,800
1,569,571
1,569,571
Within 1 Year or on Demand 1年內及 接獲要求時
More than 1 Year but Less than 2 Years 1年以上 但少於2年
More than 2 Years but Less than 5 Years 2年以上 但少於5年
5 Years and More
Total
Carrying Amount
5年及以上
總計
帳面金額
407,587 321,671 36 94,826
– 12,282 – 64,426
– – – 193,277
– – – 304,225
407,587 333,953 36 656,754
407,587 333,953 36 656,754
824,120
76,708
193,277
304,225
1,398,330
1,398,330
2008
(In thousands of Hong Kong dollars) Accounts Payable and Accruals Provision for Employee Benefits Tax Payable Loans and Borrowings
120
（以千港元計） 應付帳款及應計費用 僱員福利撥備 應付稅款 貸款及借貸
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
Notes to the Financial Statements 財務報表附註
29 Financial Risk Management (continued)
29
(b) Liquidity Risk (continued)
金融風險管理（續） (b)
流動資金風險（續）
The University 大學 2009
(In thousands of Hong Kong dollars) Accounts Payable and Accruals Provision for Employee Benefits Loans and Borrowings
（以千港元計） 應付帳款及應計費用 僱員福利撥備 貸款及借貸
Within 1 Year or on Demand 1年內及 接獲要求時
More than 1 Year but Less than 2 Years 1年以上 但少於2年
More than 2 Years but Less than 5 Years 2年以上 但少於5年
5 Years and More
Total
Carrying Amount
5年及以上
總計
帳面金額
1,114,762 327,907 100,165
– 18,668 64,426
– – 193,277
– – 239,800
1,114,762 346,575 597,668
1,114,762 346,575 597,668
1,542,834
83,094
193,277
239,800
2,059,005
2,059,005
Within 1 Year or on Demand 1年內及 接獲要求時
More than 1 Year but Less than 2 Years 1年以上 但少於2年
More than 2 Years but Less than 5 Years 2年以上 但少於5年
5 Years and More
Total
Carrying Amount
5年及以上
總計
帳面金額
827,475 319,934 94,826
– 12,282 64,426
– – 193,277
– – 304,225
827,475 332,216 656,754
827,475 332,216 656,754
1,242,235
76,708
193,277
304,225
1,816,445
1,816,445
2008
(In thousands of Hong Kong dollars) Accounts Payable and Accruals Provision for Employee Benefits Loans and Borrowings
(c)
（以千港元計） 應付帳款及應計費用 僱員福利撥備 貸款及借貸
Interest Rate Risk The Group is exposed to interest rate risk since the Group has significant interest-bearing financial assets. The Group manages its exposure to interest rate risk through diversifying its funds into a variety of fixed and floating rate instruments with various tenures.
The Group’s interest-bearing financial liabilities at the balance sheet date are not significant. The Group does not expect short-term fluctuations in market interest rates that will have a significant impact to the Group’s results of operations.
(c)
利率風險 由於大學整體有龐大可賺取利息的金 融資產，因此大學整體承受利率風 險。大學整體透過將資產多元化地投 資在不同種類及多項不同年期的固定 及浮動利率工具上，管理其承受的利 率風險。 大學整體於結算日並沒有重大的帶息 金融負債。大學整體預期市場利率的 短期波動並不會對大學整體的營運結 果構成重大的影響。
香港城市大學 2008 – 2009 年報 財務報表
121
Notes to the Financial Statements 財務報表附註
29 Financial Risk Management (continued) (c)
29
Interest Rate Risk (continued)
金融風險管理（續） (c)
The following table details the interest rate profile of the Group’s and the University’s investments in interest-bearing financial assets at the balance sheet date:
利率風險（續） 以下一覽表列出大學整體及大學資產 負債表結算日可賺取利息收入之金融 資產：
The Group 大學整體 (In thousands of Hong Kong dollars)
2009
（以千港元計）
Effective Interest Rate 實際利率 %
2008
Carrying Effective Amount Interest Rate 帳面金額 實際利率 %
Carrying Amount 帳面金額
Fixed Rate Notes and Deposits Floating Rate Notes and Deposits
定息票據及存款 浮息票據及存款
2.6% 0.8%
1,874,899 92,265
4.1% 5.3%
1,605,559 243,657
Total
總計
2.4%
1,967,164
4.2%
1,849,216
Fixed Rate Notes and Deposits as a percentage of Total Interest-bearing Financial Assets
定息票據及存款 佔以賺取利息 收入的總金融 資產的比率
95%
87%
The University 大學 (In thousands of Hong Kong dollars)
2009
（以千港元計）
Effective Interest Rate 實際利率 %
122
2008
Carrying Effective Amount Interest Rate 帳面金額 實際利率 %
Carrying Amount 帳面金額
Fixed Rate Notes and Deposits Floating Rate Notes and Deposits
定息票據及存款 浮息票據及存款
2.6% 1.7%
1,840,274 38,104
4.1% 5.6%
1,567,431 228,110
Total
總計
2.6%
1,878,378
4.3%
1,795,541
Fixed Rate Notes and Deposits as a percentage of Total Interest-bearing Financial Assets
定息票據及存款 佔以賺取利息 收入的總金融 資產的比率
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
98%
87%
Notes to the Financial Statements 財務報表附註
29 Financial Risk Management (continued) (c)
29
Interest Rate Risk (continued)
金融風險管理（續） (c)
Sensitivity Analysis
敏感度分析 於2009年6月30日，假設所有其他可 變動項目保持不變，倘利率增加╱減 少100點子，大學整體及大學於年內的 虧損分別會減少╱增加約92萬3千元 (2008年：增加╱減少盈餘243萬7千 元）及38萬1千元（2008年：增加╱減 少盈餘228萬1千元）。
As at 30 June 2009, it is estimated that a general increase/ decrease of 100 basis points in interest rates, with all other variables held constant, would have decreased/increased the Group and the University’s deficit by approximately $923,000 (2008: increased/decreased surplus by $2,437,000) and $381,000 (2008: increased/decreased surplus by $2,281,000) respectively. The sensitivity analysis above has been determined assuming that the change in interest rates had occurred at the balance sheet date and had been applied to the exposure to interest rate risk for investments in floating rate financial assets in existence at that date. The Group may expose to interest rate risk indirectly via its holding in the investment portfolios which hold debt instruments. Increase/(Decrease) in investment income from these investment portfolios arising from interest rate change however are not considered in the sensitivity analysis above due to insufficient information provided by fund managers. The 100 basis points increase/decrease represents management’s assessment of a reasonably possible change in interest rates over the period until next annual balance sheet date. The analysis is performed on the same basis for 2008.
(d) Foreign Currency Risk
上述敏感度分析的計算假設為利率的 變動於結算日發生，並應用於大學整 體於該日的浮息金融資產所承受的利 率風險。由於基金經理未能提供足夠 資料，故因利率變動而對該等投資組 合產生之投資收益改變，則沒有包括 于以上的敏感度分析中。增加或減少 100點子是指管理層對直至下個年度 結帳日止期間利率的合理可能變動的 評估。分析乃以2008年同一的基準進 行。
(d)
The Group primarily conducts its operation in Hong Kong with its transactions substantially denominated in Hong Kong Dollars (HKD). The Group is exposed to the currency risk primarily from deposits and investment portfolios that are denominated in other currencies. As United State Dollars (USD) is currently pegged to the HKD, the Group considers risk of movements in exchange rates between the HKD and USD to be insignificant.
利率風險（續）
外匯風險 大學整體主要在香港運作，而有關的 交易金額亦主要以港元為結算貨幣。 大學整體承受的外匯風險主要來自以 外幣為結算貨幣的存款及投資組合。 但因美元目前與港元掛鈎，大學整體 認為美元與港元匯率變化之風險不 大。
In respect of investment portfolios denominated in other currencies, the Group controls its exposure to foreign currency risk by limiting the currency exposure to non Hong Kong dollar currencies as stipulated in the investment guidelines.
有關以其他外幣計值之投資，大學整 體透過於投資方針所規定的非港元貨 幣投資局限其所承受的外幣風險。
As at 30 June 2009, the percentage of financial assets denominated in currencies other than HKD or USD to total financial assets of the Group and the University is 14% (2008: 19%). Details are as follows:
於 2009 年 6 月 30 日 大 學 整 體 及 大 學 以港元或美元以外計值的金融資產 佔總金融資產分別為14%（2008年： 19%）。詳情表列如下： The Group and The University 大學整體及大學 2009 2008
Japanese Yen Korean Won New Taiwan Dollars Euros Sterlings Others
日圓 南韓圜 新台幣 歐元 英鎊 其他
2% 2% 2% 2% 1% 5%
香港城市大學 2008 – 2009 年報 財務報表
5% 3% 2% 2% 1% 6%
123
Notes to the Financial Statements 財務報表附註
29 Financial Risk Management (continued) (e)
29
Equity Price Risk
金融風險管理（續） (e)
The Group is exposed to equity price risk as the value of its equity investments will increase/decrease if equity prices change. In respect of investment portfolios for investing in equity securities, the Group controls its exposure to equity price risk through diversifying the portfolios in terms of asset classes and geographical areas in accordance with the limits as stipulated in the investment guidelines.
股票價格風險 股票投資的價值會隨著股票價格轉變 而上升╱下跌，因此大學整體承受著 股票價格風險。有關以投資股份證劵 的投資組合，大學整體透過於投資方 針所規定的資產組別及地區分佈局限 所承受的股票價格風險。
At the balance sheet date, if the prices of the respective equity instruments had been 5% higher/lower, with all other variables held constant, the Group’s and the University’s deficit for the year would have decreased/increased by $71,869,000 (2008: increased/decreased surplus by $93,548,000) and $71,729,000 (2008: increased/decreased surplus by $93,381,000) respectively as a result of the changes in fair value of listed equity securities.
於結算日，若股票價格的價格上升╱ 下跌5%，在其他一切可變因素均維持 不變的情況下，大學整體及大學於年 內的虧損，會因上市股票證券的公平 價值變動，分別減少╱增加7,186萬9 千元（2008年：增加╱減少盈餘9,354 萬8千元）及7,172萬9千元（2008年： 增加╱減少盈餘9,338萬1千元）。
The Group’s and the University’s listed equity investments are traded in the following regions’ stock markets:
大學整體及大學的上市股票投資於下 列地區的股票市場買賣： The Group and The University 大學整體及大學 2009 2008
Hong Kong Japan China Rest of Asia-Pacific North America Others
(f)
Fair Values Fair values of listed securities are based on quoted bid prices at the balance sheet date. Fair values of unlisted securities are based on their trading values in the secondary market on or nearest to the balance sheet date. All financial instruments are carried at amounts not materially different from their fair values as at 30 June 2009 and 2008.
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34% 8% 5% 31% 14% 8%
香港 日本 中國 其他亞太地區 北美洲 其他
City University of Hong Kong Annual Report 2008 – 2009 Financial Statements
(f)
27% 12% 10% 29% 11% 11%
公允價值 上市證券的公允價值是根據結算日的 市場報價列帳。非上市證券的公允價 值是根據結算日或最接近當日在交易 市場買賣該證券的價值列帳。所有金 融工具均以在2009年及2008年6月30 日與公允價值並無重大差別的金額列 帳。
Notes to the Financial Statements 財務報表附註
30 Accounting Estimates and Judgements
30
會計估計及判斷
The Group’s property, plant and equipment are depreciated on a straight-line method over their estimated useful lives, after taking into account their estimated residual value. The Group determines the estimated useful lives and residual values of the assets based on historical actual usage experience, maintenance and replacement policy. Management reviews the useful lives of assets annually, and if expectations are significantly different from previous estimates of useful economic lives, the useful lives and, therefore, the depreciation rate for the future periods will be adjusted accordingly.
大學整體的校舍、機器及設備是按其預計可 使用年限減去其預計殘值用直線法折舊。大 學整體依據過往實際使用經驗、維修及更換 政策估計對資產的可使用年限及預計殘值作 出判斷。管理層按年檢討資產可用年限。如 果所作的預期顯著有別於以往的可用年限估 計，則可用年限以至未來期間的折舊率將會 因此一併調整。
Note 29 contains information about the assumptions and their risk relating to financial instruments.
附註29列載有關金融工具的假設和風險的資 料。
31 Comparative Figures
31
Certain comparative figures in respect of Trading Debt Securities in note 13 have been reclassified to conform with the current year’s classification.
32 Possible Impact of Amendments, New Standards and Interpretations Issued but Not Yet Effective for the Year Ended 30 June 2009
比較數字 在附註13內之交易債務證券的某些比較數字 已重新分類來配合本年度的分類。
32
截至2009年6月30日止年度已頒佈但 未生效的修訂、新訂準則及詮釋可 能產生的影響
Up to the date of issue of these financial statements, the HKICPA has issued the following amendments, new standards and interpretations which are not yet effective for the year ended 30 June 2009 and which have not been adopted in these financial statements.
截至本財務報表發出日，香港會計師公會頒 佈數項修訂、新訂準則及詮釋。該等修訂、 新訂準則及詮釋於截至2009年6月30日止年 度仍未生效，且仍未在本財務報表採納。
The Group has already commenced an assessment of the impact of these amendments, new standards and new interpretations and is not yet in a position to state whether these amendments, new standards and new interpretations would have a significant impact on its results of operations and financial position.
大學整體現正評估修訂、新訂準則及詮釋的 影響，在此階段未能就採納修訂、新訂準則 及詮釋會否對其營運結果和財務狀況構成重 大影響而作出結論。
Effective for accounting periods beginning on or after 於下列日期或其後 開始的會計年度生效
HKAS 1 (Revised)
Presentation of Financial Statements
香港會計準則第1號（經修訂）
財務報表的呈報
HKAS 23 (Revised)
Borrowing Costs
香港會計準則第23號（經修訂）
借貸成本
Amendments to HKFRS 7
Financial Instruments: Disclosures
香港財務報告準則第7號的修訂
金融工具：披露
1 January 2009 2009年1月1日
1 January 2009 2009年1月1日
1 January 2009 2009年1月1日
Amendments to HKAS 27
Consolidated and Separate Financial Statements
香港會計準則第27號的修訂
綜合及獨立財務報表
1 July 2009 2009年7月1日
Improvements to HKFRSs (2009)
1 July 2009 or 1 January 2010
香港財務報告準則的改善（2009年）
2009年7月1日或2010年1月1日 香港城市大學 2008 – 2009 年報 財務報表
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