The Agricultural Wholesale Market Management Regulation Article 48

The market accountants shall not make entries for those reimbursements that are not fitted to the formal accounting procedures or accounting documentations.If the above mentioned behavior is from the market manager's order, market accountant shall specify objection in a writing form. If it is not accepted, shall report to the municipal, county/city supervising authorities for resolution.
中文原文 農產品批發市場管理辦法第48條
市場會計人員對於不合會計程序或會計文書之報銷文件,不得據以記帳。
前項行為出自市場主管之命令者,市場會計人員應以書面聲明異議。
如不為接受時,應報請直轄市或縣(市)主管機關處理。

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