Governance Report 管治報告 香港教育大學 2022-2023 年報 55 Risk Themes 風險類別 Risk Statements 風險陳述 Mitigation Plans 減低風險計劃 Risk Treatment 風險管理 Financial sustainability 財政可持續性 • Decreasing trend in student enrollment and increasing need for financial resources to support upcoming/near-future initiatives in key strategic areas may pose risks in optimising resources and maintaining financial sustainability in the longer term • 大學入學率呈下降趨勢，加上為 了支持關鍵策略發展領域即將或 將來進行的種種舉措，以致對財 政資源的需求不斷增加，可能會 對資源運用和長遠的財政可持續 性帶來風險 • Maintain financial viability for long-term strategic planning and development through broadening and expanding revenue streams • Identify unspent one-line budget and surplus remained with departments for an extended period; and consider implementing a mid-year budget reallocation framework to better utilise departmental unspent budget in strategic initiatives • 透過拓寬和擴大收入來源，以實 現長遠策略計劃及發展，維持財 政穩健 • 找出未盡用的一筆過預算及各部 門的保留盈餘；考慮實施年中預 算重新分配框架，以便在實施策 略舉措時，更好地運用各部門未 盡用的預算撥款 • Continued to review and approve budget allocation and significant spending by the Council and the Finance Committee • Continued to perform financial projection and stress test to assess resilience in coping with potential funding challenges in future • Continuous budget monitoring over usage and forecast; and semi-annual reporting to the Management • Considered discontinuation of ineffective programmes, schemes or initiatives to facilitate redeployment of resources towards areas of strategic priority • 校董會和財務委員會持續審議及 核准預算分配和重大支出 • 持續進行財務預測和壓力測試， 以評估應對未來募集資金時的潛 在挑戰 • 持續監控財政狀況和進行預算； 向管理團隊提交半年度報告 • 考慮終止不合乎效益的課程、計 劃或舉措，以便重新部署資源， 發展策略優先領域
RkJQdWJsaXNoZXIy Mjk0NjMy