Act Governing the Establishment of Endowment Fund at National Universities Article 12
For the accounting affairs of university endowment fund, the Ministry of Education shall formulate a unified accounting system for each university to formulate and handle performance oriented accounting principles based on the features of its academic research and teaching.
中文原文 國立大學校院校務基金設置條例第12條
校務基金之會計事務，由教育部統一訂定會計制度，供各校依據其學術研究及教學之特性，訂定以績效為導向之會計處理原則，據以辦理。