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1、 1 二五至六年度 政府綜合財務報表(按應計制編製) 二五至六年度 政府綜合財務報表(按應計制編製) Accrual-based consolidated financial statements of the Government for the year ended 31 March 2006 2 目錄目錄 CONTENTS 頁頁 Page 引言引言 INTRODUCTION 3 綜合財務報表(按應計制編製) 綜合財務報表(按應計制編製) ACCRUAL-BASED CONSOLIDATED FINANCIAL STATEMENTS 5 綜合財務表現表 Consolidated State
2、ment of Financial Performance 經營開支按性質分類 with operating expenses classified by nature 6 經營開支按功能分類 with operating expenses classified by function 7 綜合財務狀況表 Consolidated Statement of Financial Position 8 綜合現金流量表 Consolidated Cash Flow Statement 9 應計制下的一般儲備與現金收付制下的綜合結餘(財政儲備)對帳表 Statement of Reconciliati
3、on between the General Reserve reported under the accrual basis and the Consolidated Fund Balance (Fiscal Reserves) reported under the cash basis 10 應計制與現金收付制下的盈餘對帳表 Statement of Reconciliation between the Surpluses reported under the accrual basis and under the cash basis 11 財務報表附註 Notes to the Fin
4、ancial Statements 12 資產保管報表 資產保管報表 STEWARDSHIP STATEMENT 39 3 引言 引言 INTRODUCTION 4 引言 引言 INTRODUCTION 我們很高興在本冊載列二五至 六財政年度的應計制政府綜合財務報表及資 產保管報表。 We are pleased to present in this booklet the accrual-based consolidated financial statements and the stewardship statement of the Government for the financi
5、al year 2005-06. 2. 這份應計制財務報表是我們在現金收 付制周年帳目外額外編製的報表，以提供有 關整體政府財務表現及狀況的資料。資產保 管報表匯報政府為提供公共服務所動用的主 要實物資產，即建築物、基建資產和土地等 的具體數據。 2. The accrual-based financial statements are prepared in addition to the annual cash-based accounts and present the overall financial performance and position of the Governmen
6、t. The stewardship statement describes in terms of physical measurements the major physical assets (i.e. buildings, infrastructure assets and land) employed by the Government for the delivery of public services. 3. 我們希望本冊所載的資料能提高社會 人士對公共財政的了解及認識。本冊的軟複 本可在本署的互聯網瀏覽 (www.try.gov.hk)。 3. We hope the inf
7、ormation in this booklet will generate better understanding and promote greater awareness of public finances in the community. An electronic copy of the booklet is available at our website (www.try.gov.hk). 李李嘉麗 庫務署署長 二六年十二月 Mrs Lucia LI Director of Accounting Services December 2006 5 綜合財務報表綜合財務報表(按
8、應計制編製按應計制編製) ACCRUAL-BASED CONSOLIDATED FINANCIAL STATEMENTS 6 2005年年4月月1日至日至2006年年3月月31日日 綜合財務表現表綜合財務表現表 (經營開支按性質分類經營開支按性質分類) CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31 MARCH 2006 (with operating expenses classified by nature) 經營收入經營收入 Operating revenue 附註 Note 2006 百萬元 $
9、million 2005 百萬元 $million 稅項、差餉及應課稅品稅項 Taxes, rates and duties 4 168,043 148,828 租金收入 Rental income 5 22,728 22,434 各項收費 Fees and charges 6 11,076 10,775 公用事業 Utilities 7 3,371 3,393 專利稅及特權稅 Royalties and concessions 8 1,802 1,757 其他經營收入 Other operating revenue 9 6,136 5,182 總經營收入總經營收入 Total operati
10、ng revenue 213,156 192,369 經營開支經營開支 Operating expenses 薪金、津貼及其他僱員福利 Salaries, allowances and other employee benefits 10 (62,132) (63,453) 其他經營開支 Other operating expenses 11 (36,271) (34,933) 經常性資助金 Recurrent subventions 12 (74,950) (76,350) 社會保障開支 Social security payments 13 (23,444) (23,247) 折舊 Dep
11、reciation 27 (10,110) (9,844) 總經營開支總經營開支 Total operating expenses (206,907) (207,827) 經營盈餘經營盈餘(赤字赤字) Surplus / (deficit) from operating activities 6,249 (15,458) 非經營收入非經營收入(開支開支) Non-operating revenue / (expenses) 非經常開支 Capital expenses 14 (23,107) (26,488) 出售投資的收益 Gain on disposal of investments 19
12、1 - 分拆出售零售和停車場設施的收益 Gain on divestment of retail and carparking facilities 34 14,096 - 地價收入 Land premia 15 29,465 32,029 資助自置居所計劃的淨收入 Net revenue from home ownership assistance schemes 16 2,456 782 利息及投資收入 Interest and investment income 17(a) 18,504 10,567 利息開支 Interest expenses 18 (19,095) (18,089)
13、 退休金的精算虧損 Actuarial loss on pensions 23 (27,681) - 應佔政府企業利潤及虧損 Share of profits and losses of government business enterprises 19 13,320 11,520 外匯基金盈餘 Surplus of the Exchange Fund 26 33,165 24,571 非經營收入淨額非經營收入淨額 Net non-operating revenue 41,314 34,892 年內淨盈餘年內淨盈餘 Net surplus for the year 47,563 19,434
14、 第 12 至 38 頁的附註亦為這些財務報表的一部分。 The notes on pages 12 to 38 form part of these financial statements. 7 2005年年4月月1日至日至2006年年3月月31日日 綜合財務表現表綜合財務表現表 (經營開支按功能分類)(經營開支按功能分類) CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31 MARCH 2006 (with operating expenses classified by function) 經營收入
15、經營收入 Operating revenue 附註 Note 2006 百萬元 $million 2005 百萬元 $million 稅項、差餉及應課稅品稅項 Taxes, rates and duties 4 168,043 148,828 租金收入 Rental income 5 22,728 22,434 各項收費 Fees and charges 6 11,076 10,775 公用事業 Utilities 7 3,371 3,393 專利稅及特權稅 Royalties and concessions 8 1,802 1,757 其他經營收入 Other operating reven
16、ue 9 6,136 5,182 總經營收入總經營收入 Total operating revenue 213,156 192,369 經營開支經營開支 Operating expenses 教育 Education (46,697) (45,370) 社會福利 Social welfare (33,761) (33,994) 衞生 Health (30,176) (30,858) 保安 Security (27,805) (27,664) 輔助服務 Support (15,376) (16,848) 基礎建設 Infrastructure (13,850) (13,766) 房屋 Housing (12,755) (12,268) 經濟 Economic (10,079) (9,969) 環境及食物 Environment and food (8,855) (9,305) 社區及對外事務 Community and external affairs (7,553) (7,785)
