Cooperatives Act Article 54-2
The target business competent authority shall supervise and give guidance to the operational and financial affairs of a cooperative.When carrying out the practices set forth in the preceding paragraph, the central target business competent authorities may, if it deems necessary, establish regulations on the guidance for, the management of, and the incentives to business operations of a cooperative and other matters to be complied with.
中文原文 合作社法第54-2條
目的事業主管機關對合作社之業務應予指導、監督。
中央目的事業主管機關辦理前項業務，得視需要，訂定有關合作社業務經營之輔導、管理、獎勵及其他應遵行事項之辦法。
中央目的事業主管機關辦理前項業務，得視需要，訂定有關合作社業務經營之輔導、管理、獎勵及其他應遵行事項之辦法。