政府综合财务报表(按应计制编制)

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1、㆓○○㆓至○㆔年度政府綜合財務報表(按應計制編製)Accrual-basedconsolidatedfinancialstatementsoftheGovernmentfortheyearended31March20031除另有說明外，本書所用的「元」均指港元。Whendollarsarequotedinthisbook,theyareHongKongdollarsunlessotherwisestated.2目錄CONTENTS頁Page引言INTRODUCTION5綜合財務報表(按應計制編製)ACCRUAL-BASEDCONSOLIDATEDFINANCIALSTATEMENTS

2、7綜合財務表現表ConsolidatedStatementofFinancialPerformance–營運開支按性質分類withoperatingexpensesclassifiedbynature8–營運開支按功能分類withoperatingexpensesclassifiedbyfunction9綜合財務狀況表ConsolidatedStatementofFinancialPosition10綜合現金流量表ConsolidatedCashFlowStatement11應計制㆘的㆒般儲備與現金收付制㆘的綜合結餘(財政儲備)對帳表StatementofReconciliation

3、betweentheGeneralReservereportedunder12theaccrualbasisandtheConsolidatedFundBalance(FiscalReserves)reportedunderthecashbasis應計制與現金收付制㆘的盈餘／虧絀對帳表StatementofReconciliationbetweentheSurpluses/Deficitsreportedunder13theaccrualbasisandunderthecashbasis財務報表附註NotestotheFinancialStatements1434引言INTRODUC

4、TION5引言INTRODUCTION財政司司長於㆓○○㆒年㆔月發表財TheFinancialSecretaryannouncedinhisBudgetSpeechin政預算案演辭時宣布，政府計劃由㆓○○㆓March2001thattheGovernmentplannedtopublishbothcash-based至○㆔財政年度開始，分別以現金收付制及andaccrual-basedaccountsstartingwiththefinancialyear2002-03.Theannouncementwasfollowedbyapublicconsultationcarriedout

5、應計制發表政府周年帳目。作出這項宣布byaGovernmenttaskforcesetuptoreviewtheGovernment’s後，㆒個由政府成立的檢討政府帳目匯報政financialreportingpolicy.InJune2002,thistaskforcecompletedits策專責小組隨即進行公眾諮詢。在㆓○○㆓reviewandrecommendedamongotherthingsthattheGovernment年六月，該專責小組完成檢討工作及提出多should,inadditiontotheexistingcash-basedaccounts,produce

6、項建議，當㆗包括政府除繼續編製現時以現accrual-basedaccountsannuallyconsolidatingtheaccountsofthe金收付制為基準的帳目外，額外編製㆒套以GovernmentandGovernment-ownedentities.Thefullreportofthis應計制為基準的周年綜合帳目，將政府及其taskforcecanbeaccessedattheTreasury’swebsite:www.info.gov.hk/tsy.擁有單位的帳目，作綜合匯報。專責小組的報告書全文載於庫務署的網站[網址：www.info.gov.hk/tsy]，歡

7、迎瀏覽。2.本冊所載的財務報表，是我們首次嘗試2.Thefinancialstatementsinthisbookletrepresentourfirstattemptatcompilingtheaccrual-basedconsolidatedaccountsofthe按應計制就政府及其擁有的單位編製而成的Governmentandtheentitiesitowns.Thesefinancialstatements綜合帳目。這套財務報表已盡可能依照專責f