Page 46 - 香港旅遊業議會（2017-2018年度報告）

ุਕᄲൖ Business review

(a) 對議會業務的中肯審視 (a) A fair review of the Council’s business
議會於一九八八年根據《公司條例》成立並註冊為具法 The Council was incorporated and registered under the Companies
團地位的擔保有限公司，並於一九九零年成為《防止賄 Ordinance as a company limited by guarantee in 1988 and became
賂條例》所指定的公共機構。其宗旨為： a public body for the purpose of the Prevention of Bribery Ordinance
in 1990. Its objectives are:
˙維持業界的高專業水平；以及 ˙To maintain a high professional standard within the industry; and
˙保障旅客和業界的利益。 ˙To protect the interests of travellers and the industry.

議會是《旅行代理商條例》所設立雙層監管制度的組成 The Council is an integral part of the two-tier regulatory system
部份，根據該條例獲賦予監管外遊和到港旅行代理商的 established by the Travel Agents Ordinance (TAO) and is entrusted
責任。根據該條例，任何經營到港或外遊旅行代理商業 with the responsibility to regulate outbound and inbound travel
務的人，均須領有旅行代理商牌照，而發牌條件是必須 agents under the TAO. Under the provisions of the TAO, any person
先成為議會會員。 who carries on inbound or outbound travel business in Hong Kong is
required to obtain a travel agent’s licence, the requisite for which is
Council membership.
議會的活動包括：(i)監管旅行社、導遊、領隊，以及處
理旅客投訴；(ii)代表並促進業界利益，以及為會員舉 The Council’s operation includes (i) regulating travel agents, tourist
辦聯誼和培訓活動。 guides and tour escorts, and handling traveller complaints; and (ii)
representing and promoting trade interests, and organising fellowship
議會活動的目的是持續發展，而非尋求利潤。議會採用以 functions and training activities for members.
下財務比率為關鍵表現指標，藉以評估其活動可否持續：
The aim of the Council’s operation is sustainability rather than
profitability. It has used the following financial ratios as key
˙審視淨盈餘佔總收入的百分比，藉以計量議會在管理 performance indicators (KPIs) to assess its operational sustainability:
活動及開支方面的成效。
˙Net surplus as a percentage of total income is reviewed to measure
˙運用流動比率(流動資產除以流動負債)計量議會以短 the Council’s effectiveness in managing its operation and its
期資產付清短期債務的能力。議會力求維持較高和更 expenses.
健康的流動比率，因為這顯示出議會能更易償付流動
債務。 ˙Current ratio (Current assets/Current liabilities) is used to measure
the Council’s ability to pay off short term obligations with its short
term assets. The Council aims at maintaining a higher and more
˙運用負債比率(總負債除以總資產)計量議會以資產及 healthy current ratio because it shows that the Council can more
金融槓桿付清債務的能力。議會力求維持較低的負債 easily make current debt payments.
比率，以達到運作穩定的目的。
˙Debt ratio (Total liabilities/Total assets) is used to measure the
議會二零一七至一八年、二零一六至一七年兩個財政年 Council’s ability to pay off its liabilities with its assets and financial
度的淨盈餘/(虧損)佔總收入的百分比、流動比率、負債 leverage. The Council aims at maintaining a lower debt ratio so as
比率如下： to achieve stability in our operation.
The net surplus/(deficit) as a percentage of total income, current
財務比率 2017-2018 2016-2017 ratio and debt ratio of the Council for the fiscal years 2017/2018 and
2016/2017 are as follows:
淨盈餘比率 3.74% 0.25%
流動比率 註1a 1.46 1.50
Financial ratio 2017-2018 2016-2017
負債比率 註1b 0.58 0.55 Net surplus ratio 3.74% 0.25%

Current ratio Note 1a 1.46 1.50
註：
Debt ratio Note 1b 0.58 0.55
1. 議會的財政狀況依然穩健：
Note:
a. 流動比率於二零一八年六月三十日為1.46，於二零
一七年六月三十日則為1.50。 1. The Council’s financial position has remained strong:
a. The current ratio was 1.46 as at 30th June 2018 compared with
b. 負債比率於二零一八年六月三十日為0.58，於二零 1.50 as at 30th June 2017.
一七年六月三十日則為0.55。
b. The debt ratio was 0.58 as at 30th June 2018 compared with
(b) 對議會面對的主要風險及不明朗因素的描述 0.55 as at 30th June 2017.
議會面對的主要風險及不明朗因素如下： (b) A description of the principal risks and uncertainties
facing the Council
The principal risks and uncertainties faced by the Council are as
follows:

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44 香港旅遊業議會二零一七至二零一八年度報告