58 年報 Annual Report 2022-23 企業管治 Corporate Governance 內部監控 為確保內部監控制度持之有效，生產力局管理層在 本年報期內執行了以下工作： • 檢討內部監控制度的成效，並透過檢視內部審 計報告的內容，向理事會報告審查結果和建 議； • 制定年度計劃和預算時，審視各部門的資源； • 經常審視業務、外部環境和重大風險，作為制 定年度計劃和預算的重要部份；以及 • 連同審計委員會主席會見外聘核數師，並報告 於審計委員會會議上所討論的各項監控弱點， 以及財務報告的效益和符合規章的情況。 透明度 根據《香港生產力促進局條例》的規定，生產力局 的年報連同財務報告及核數師報告，均須呈交立法 會。為提高透明度，生產力局最高兩級行政人員的 薪酬，詳列於獨立核數師報告及財務報告的第47頁 第20點。 各理事會及委員會成員的出席紀錄詳列於第61頁。 理事會採用「兩層式」利益申報制度，各成員必須在 上任時及之後，每年申報所擁有的獨資或合資的公 司，或出任董事的公司。成員如意識到未來的議題 中，有任何事項可能涉及利益衝突，必須在該議題 正式商議前盡快向主席（或理事會）披露。 為進一步加強企業管治，生產力局已參照廉政公署 《公共機構成員行為守則範本》最新版本制定理事會 成員的行為守則，目的是確保成員在履行職務時明 白及遵守生產力局的價值及行為準則，在履行職務 時保障持份者的利益。 Internal Control To ensure an effective system of internal control is in place, HKPC management performed the following duties during the reporting period: • Reviewed the effectiveness of the internal control system and reported to the Council through a review of the findings and recommendations, as set out in the reports of the internal audit; • Reviewed the resources for all divisions during the annual Programme and Estimates exercise; • Conducted frequent reviews of the business, external environment and major risks as part of the annual Programme and Estimates exercise; and • Met with external auditors and the Audit Committee Chairman to report on any control weaknesses and the effectiveness of financial reporting and compliance, as discussed during the meeting of the Audit Committee. Transparency In accordance with the requirements of the HKPC Ordinance, HKPC’s Annual Report, with the financial statements and the auditor ’s report, is tabled at the Legislative Council each year. To enhance transparency, the annual emoluments of all senior executives in the top two tiers of HKPC management are disclosed under Note 20 to the financial statements on page 47 of the full audited financial statements. The attendance of Members in Council and Committees is enlisted in detail on page 61. The Council adopted a two-tier reporting system for declarations of interest by Council Members, who are required to disclose upon the first appointment and annually thereafter, any proprietorships, partnerships or directorships of companies. Members are also required, as soon as practicable after they have become aware of it, to disclose to the Chairman (or the Council) their interest in any matter under consideration by the Council prior to the discussion. To further enhance governance, a Code of Conduct based on the latest version of the Independent Commission Against Corruption’s “Sample Code of Conduct for Members of Public Bodies” applies to all Council Members. The objective of the Code is to communicate HKPC’s values and standards of behaviour for Members to adhere to in the discharge of their duties to protect the interest of stakeholders.
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