Regulations on Businesses Electronically Processing the Accounting Data Article 5
The Business Business entities processing accounting data electronically, the authorization for input accounting data shall be in writing or electronic form. The signed or stamped of the responsible person, manager, host and accounting staff in the bookkeeping voucher and account books can be replaced by control program that set by authorization password.
中文原文 商業使用電子方式處理會計資料辦法第5條
使用電子方式處理會計資料之商業，其會計資料輸入之授權，應以書面或電子方式為之；記帳憑證及會計帳簿，得經由權限密碼設定之控制程序替代負責人、經理人、主辦及經辦會計人員之簽名或蓋章。