Regulations for Organization and Supervision of Crime Victim Protection Organization Article 35
For the management of accounting matters, the Protection Organization shall adopt the accrual principle as the accounting basis, and shall take the fiscal year based on a calendar year, and shall also formulate an accounting system in accordance with the nature of its accounting affairs, the actual situation of its business, and the needs of its development and management, and submit it to the Ministry for approval.The accounting system mentioned in the preceding paragraph shall include at least the following item：1. A general description.2. A chart of accounting journals and ledgers.3. Accounting titles, accounting books, and accounting vouchers.4. Accounting standards and procedures.5. Internal audit procedure.6. Accounting files management.7. Other required matters.
中文原文 犯罪被害人保護機構組織及監督辦法第35條
保護機構會計事務之處理，其會計基礎應採權責發生制，會計年度之起訖採曆年制，並應依其會計事務性質、業務實際情形及發展管理上之需要，訂定會計制度，報請本部核定。
前項會計制度之內容，至少應包括下列項目：
一、總說明。
二、簿記組織系統圖。
三、會計科目、會計簿籍及會計憑證。
四、會計事務處理準則及程序。
五、內部審核處理程序。
六、會計檔案管理。
七、其他應行規定事項。
前項會計制度之內容，至少應包括下列項目：
一、總說明。
二、簿記組織系統圖。
三、會計科目、會計簿籍及會計憑證。
四、會計事務處理準則及程序。
五、內部審核處理程序。
六、會計檔案管理。
七、其他應行規定事項。