State-Owned Enterprise Management Act Article 16
The Directorate-General of Budget, Accounting and Statistics shall, in a manner befitting a business enterprise, establish accounting systems for state-owned enterprises in coordination with the competent authorities.
中文原文 國營事業管理法第16條
國營事業之會計制度，由主計部依照企業方式，會商事業主管機關訂定之。