Private School Act Article 45
Management and use of properties and funds owned by schools and school legal persons shall be placed under the supervision of the said legal persons and the competent authority of schools. These funds shall not be entrusted or lent to board members, supervisors, and other individuals or non-banking institutions.Finance, personnel and properties of different schools established by a school legal person shall remain independent form each other,School legal persons having registered two or more schools concurrently or successively shall have the school organization funds and necessary expenses separately raised, prepared, and deposited in a designated bank account before registration. The virement of the said funds shall not be allowed unless it complies with the Act.Expending of organization funds mentioned in the preceding paragraph shall be approved by the competent authority of schools.
中文原文 私立學校法第45條
學校法人及所設私立學校校產、基金之管理使用，受法人或學校主管機關之監督，基金及經費不得寄託或借貸與董事、監察人及其他個人或非金融事業機構。
學校法人所設各私立學校之財務、人事及財產，各自獨立；其先後或同時申請二所以上學校立案者，設校基金及設校所需經費應分別籌措及備足，由學校法人於學校立案前，設立專戶儲存，非依本法規定，不得互相流用。
前項設校基金，其動支須經學校主管機關核准。
學校法人所設各私立學校之財務、人事及財產，各自獨立；其先後或同時申請二所以上學校立案者，設校基金及設校所需經費應分別籌措及備足，由學校法人於學校立案前，設立專戶儲存，非依本法規定，不得互相流用。
前項設校基金，其動支須經學校主管機關核准。