Fiscal Discipline Act Article 1

This Act is enacted for the purpose of improving the public finance of central and local governments, implementing the spirit of zero-based budgeting, maintaining an appropriate scale of expenditure, strictly controlling the budget deficit and the amount of public debt, pursuing the sustainable development of the country, and exercising fiscal discipline.Any matter related to the regulation of fiscal discipline that is not fully provided for in this Act shall be subject to the application of other relevant laws.
中文原文 財政紀律法第1條
為健全中央及地方政府財政,貫徹零基預算精神,維持適度支出規模,嚴格控制預算歲入歲出差短及公共債務餘額,謀求國家永續發展,落實財政紀律,特制定本法。
有關財政紀律之規範,本法未規定者,適用其他有關法律之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.