71 營運表現摘要 概述 本局已擬備職業訓練局及其附屬公司（統稱本機 構）2024-25年度綜合財務報表，表述年內的營 運表現和財務狀況。本年度本機構錄得總收入為港 幣56億7,080萬元（2023-24年度：港幣56 億5,570萬元），總開支則為港幣54億9,540 萬元（2023-24年度：港幣54億6,830萬元）。 營運表現 總收入港幣56億7,080萬元中，政府補助金佔 港幣39億1,470萬元、學費及課程收費佔港 幣12億3,880萬元、銀行利息及其他收入佔港 幣5億1,730萬元。與2023-24年度相比，本 機構的收入增加主要由於報讀學士學位、碩士學 位以及「職專畢業生留港計劃」合資格VTC全日 制高級文憑課程（兩年制）的學生人數上升帶來 學費收入增加，以及銀行利息收入增加。部分上 述收入增長，被「新型工業化及科技培訓計劃」 [NITTP] 的政府補助金額減少而抵銷。 本年度的總支出為港幣54億9,540萬元，包括 員工開支港幣37億730萬元及其他營運開支港 幣17億8,810萬元。與上年度比較，總開支增 加主要用於2024-25年度薪酬調整。部分支出增 長，被NITTP的培訓計劃資助開支減少而抵銷。 2024-25年度，本機構整體錄得營運餘額為港幣 1億7,540萬元。 建築工程及建設項目 2024-25年度建築工程及建設項目合共耗資港幣 5億2,570萬元。本年度的支出包括VTC校舍翻 新和小型工程；於青衣校舍興建新的航空及航海教 育中心；茶果嶺新校舍發展項目的施工前期工程， 以及提升及改善教學培訓設施。 綜合財務報表 截至2025年3月31日止年度綜合全面收益表及 2025年3月31日綜合資產負債表見下頁。 SUMMARY OF OPERATING RESULTS Overview The Council has prepared the Consolidated Financial Statements for the year 2024-25 presenting the operating results and financial position of the Council and its subsidiaries (the Group) of the year. Total income of HK$5,670.8 million (2023-24: HK$5,655.7 million) and total expenditure of HK$5,495.4 million (2023-24: HK$5,468.3 million) were reported. Operating Results Out of the total income of HK$5,670.8 million, HK$3,914.7 million was from government subventions, HK$1,238.8 million from tuition fees and training charges, and HK$517.3 million from interest income and other sources. Compared with 2023-24, the increase in the Group’s income was mainly attributable to higher tuition fee income driven by increased student enrolments in degree programmes, master’s degree programmes and Vocational Professionals Admission Scheme (VPAS) eligible VTC full-time Higher Diploma (2-year) Programmes, as well as an increase in interest income. These increases were partially offset by a decrease in government subventions, mainly from the New Industrialisation and Technology Training Programme (NITTP). Total expenditure of HK$5,495.4 million incurred in the year included staff expenses of HK$3,707.3 million and other operating expenses of HK$1,788.1 million. The increase in expenditure was mainly due to higher staff expenses for 2024-25 pay adjustments, partially offset by a decrease in training schemes subsidy expenses mainly for NITTP. The Group as a whole reported a surplus of HK$175.4 million for the year 2024-25. Building Programmes and Capital Items In 2024-25, a total of HK$525.7 million was incurred on building programmes and capital items. Expenditure for the year included renovation and minor works for VTC campuses, construction works for the new Aviation and Maritime Education Centre in Tsing Yi and the preconstruction works for the development of a new campus in Cha Kwo Ling, and the upgrading and improvements of teaching and training facilities. Consolidated Financial Statements The Consolidated Statement of Comprehensive Income for the year ended 31 March 2025 and the Consolidated Balance Sheet as at 31 March 2025 are set out in the following pages. Finance 財務概況
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