The Regulations Governing Labor by Prisoners Article 10
In handling work, the prison shall have a comprehensive and proper management plan, adopt enterprise managerial approaches, and pay attention to the effective use of resources and manpower.
中文原文 受刑人作業實施辦法第10條
監獄辦理作業，應有通盤妥善之經營計畫，採用企業管理方法，並注意資源及人力之有效運用。