State-Owned Enterprise Management Act Article 25

During the trading or constructing processes, state-owned enterprises shall follow all bidding and contracting procedures in accordance with the regulations prescribed by the competent authorities. Related auditing procedures are prescribed in Article 17.
中文原文 國營事業管理法第25條
國營事業之採購或營造,其投標訂約等程序,由各級事業機構,依其主管機關之規定辦理,其審計手續,依照本法第十七條規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.