中国职业教育2023年度报告

(Formerly known as “Huali University Group Limited") 2023ANNUAL REPORT Contents目 錄 2Independent Auditor’s Report128獨立核數師報告 Corporate Information公司資料 Financial Highlights5財務摘要 Consolidated Statement ofComprehensive Income138合併綜合收益表 Chairman’s Statement6主席報告 Consolidated Balance Sheet139合併資產負債表 Management Discussion and Analysis8管理層討論及分析 Directors and Senior Management24董事及高級管理層 Directors’ Report33董事會報告 Notes to the Consolidated FinancialStatements143合併財務報表附註 Corporate Governance Report69企業管治報告 Environmental, Social andGovernance Report88環境、社會及管治報告 Five – Year Financial Summary237五年財務概要 Definitions238釋義 Corporate Information BOARD OF DIRECTORS 張智峰先生（董事會主席）葉雅明先生張裕德先生鄒康先生 Executive Directors Mr. Zhang Zhifeng(Chairman of the Board)Mr. Ye YamingMr. Zhang YudeMr. Zou Kang 趙麗娟女士MH JP楊英先生丁義先生 Independent Non-Executive Directors Ms. Chiu Lai Kuen Susanna MH JPMr. Yang YingMr. Ding Yi 趙麗娟女士MH JP（主席）楊英先生丁義先生 AUDIT COMMITTEE Ms. Chiu Lai Kuen Susanna MH JP(Chairperson)Mr. Yang YingMr. Ding Yi 楊英先生（主席）葉雅明先生丁義先生 REMUNERATION COMMITTEE Mr. Yang Ying(Chairman)Mr. Ye YamingMr. Ding Yi 張智峰先生（主席）楊英先生丁義先生 NOMINATION COMMITTEE Mr. Zhang Zhifeng(Chairman)Mr. Yang YingMr. Ding Yi 雷穎然女士張啟昌先生(CPA，FCCA) JOINT COMPANY SECRETARIES Ms. Lei YingranMr. Cheung Kai Cheong, Willie(CPA, FCCA) 葉雅明先生張啟昌先生 AUTHORIZED REPRESENTATIVES Mr. Ye YamingMr. Cheung Kai Cheong, Willie P.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands REGISTERED OFFICE IN CAYMAN ISLANDS P.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands HEADQUARTERS IN THE PRC 中國廣東省廣州市增城區華立路11號廣州華立科技園行政大樓 The Administration Building of GuangzhouHuali Science and Technology TownNo. 11 Huali RoadZengcheng DistrictGuangzhouGuangdong ProvincePRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG 香港灣仔皇后大道東248號大新金融中心40樓 40th Floor, Dah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong Kong CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER OFFICE Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands HONG KONG SHARE REGISTRAR 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor, Hopewell Centre183 Queen’s Road EastWanchaiHong Kong AUDITOR 羅兵咸永道會計師事務所執業會計師及註冊公眾利益實體核數師香港中環太子大廈22樓 PricewaterhouseCoopersCertified Public Accountants and PIE Registered Auditor22/F, Prince’s BuildingCentralHong Kong Corporate Information LEGAL ADVISER AS TO HONG KONG LAW 金杜律師事務所香港中環皇后大道中15號置地廣場告羅士打大廈13樓 King & Wood Mallesons13/F, Gloucester TowerThe Landmark15 Queen’s Road CentralCentralHong Kong PRINCIPAL BANKS 招商永隆銀行有限公司香港中環德輔道中45號招商永隆銀行大廈16樓 CMB Wing Lung Bank Limited16/F, CMB Wing Lung Bank BuildingNo. 45 Des Voeux Road CentralHong Kong 廣州農村商業銀行股份有限公司中國廣東省廣州市增城區石灘鎮立新中路81號 Guangzhou Rural Commercial Bank Co., Ltd.No. 81 Lixin Middle Road, Shitan TownZengcheng DistrictGuangzhouGuangdong ProvincePRC www.cveduholdings.com COMPANY WEBSITE www.cveduholdings.com 電郵地址：ir@hltz.net電話╱傳真號碼：+8620 8290 1822 INVESTOR RELATION CONTACT Email address: ir@hltz.netTelephone/Fax number: +8620 8290 1822 1756 STOCK CODE1756 (1)經調整純利並非香港財務報告準則財務計量方法 ，按長期借款及應付一名關聯方長期應付利息的估算已折現利息開支 、匯兌收益╱（虧損）淨額 、就應付華立學院轉設補償款項的估算已折現利息開支及投資物業的公平值收益作出調整後的年內利潤計算 。 (1)Adjusted net profit is a non-HKFRSs financial measure, which is derived from the profit for theyear after adjusting imputed interest expenses on discount of long-term borrowings and long-term interest payables due to a related party, net exchange gains/(losses), imputed interestexpenses on discount of compensation payable for the Conversion of Huali College and fairvalue gains on investment properties. (2)年內非香港財務報告準則財務計量方法下的經調整純利率按年內非香港財務報告準則財務計量方法下的經調整純利除以各年內收入計算 。 (2)Adjusted net profit ratio under non-HKFRS financial measures for the year is calculated onadjusted net profit under non-HKFRS financial measures for the year divided by revenue for therespective year. Chairman’s Statement 各位股東： Dear Shareholders, On behalf of the Board of directors of China Vocational Education Holdings Limited,I am pleased to present the annual report of Group for the year ended August 31,2023. 本人代表中國職業教育控股有限公司董事會 ，欣然提呈本集團截至2023年8月31日止年度的年報 。 RESULTS OVERVIEW 本集團於截至2023年8月31日止年度取得令人鼓舞的業績 。截至2023年8月31日止年度 ，本集團的收入約人民幣1,083.3百萬元 ，較去年同期約人民幣907.8百萬元增加約19.3%。 The Group achieved encouraging results of performance for the year ended August31, 2023. For the year ended August 31, 2023, the Group’s revenue amountedto approximately RMB1,083.3 million, representing an increase of approximately19.3% from approximately RMB907.8 million for the corresponding period last year. BUSINESS HIGHLIGHTS 我們為華南地區領先的大型民辦高等教育及職業教育集團 ，提供以應用科學為重點及以實踐為導向的課程 。本集團運營三所學校 ，包括廣州華立學院（「」）（前稱廣東工業大學華立學院）、廣州華立科技職業學院（「」）及廣東省華立技師學院（「」）。 We are a leading large-scale private higher education and vocational educationgroup in