Statutes for Establishment and Management of Budget, Accounting and Statistics Agencies and BAS Personnel Article 6
The BAS Agencies of central government organizations shall be established in accordance with BAS agency establishment and staff quota standards; when standards for establishing a BAS agency are met, the agency's name and the titles of its Responsible BAS Personnel shall be determined as follows:1. A Department of BAS, Department of Accounting, or Department of Statistics shall be headed by a Director.2. A BAS Office, Accounting Office, or Statistics Office shall be headed by a Chief.A Department of BAS, Department of Accounting, or Department of Statistics mentioned in the preceding Paragraph may have a Deputy Director.When a first-level BAS agency establishes a Department or Office of BAS, it may establish a separate Department or Office of accounting or Department or a separate Office of statistics in view of the country's statistical service needs. When a first-level BAS Agency only establishes a Department or Office of BAS, its subordinate BAS Agencies at all levels shall, as a rule, establish BAS Offices. If, in view of special circumstances, there is indeed a need for an independent statistical unit, the Agency may establish a separate Accounting Office and Statistics Office. When a first-level BAS Agency establishes a separate Department or Office of accounting and Department or Office of statistics, its subordinate BAS Agencies at all levels shall, depending on statistical service needs, establish separate Accounting and Statistics Offices; however, if statistical matters are simple, the Agency shall establish a BAS Office, and the BAS Office shall assign specific personnel to perform statistical matters.If, due to service needs or special circumstances, statistical units mentioned in Paragraph 1 must be merged to perform matters of a similar nature at the organization, the organization to which the first-level BAS Agency is subordinate shall give its consent after consulting the Central BAS Authority, and the new unit must be given a separate name; the titles of the Responsible BAS Personnel and Deputy positions shall be determined as specified in Paragraphs 1 and 2 on the basis of the Offices and Departments that have been established. The BAS staff quota and BAS personnel management matters of such a statistical unit shall be managed pursuant to the BAS system, and the management shall be specified in the Agency's organizational regulation.When an organization has not established a statistical unit, statistical matters shall be implemented by the organization's BAS Agency.
中文原文 主計機構人員設置管理條例第6條
中央政府各機關主計機構依主計機構設置及員額編制標準設置之；達設置主計機構標準者，其名稱及主辦人員之職稱依下列規定辦理：
一、主計處、會計處、統計處置處長。
二、主計室、會計室、統計室置主任。
前項主計處、會計處、統計處得置副處長。
一級主計機構設主計處（室），並得衡酌國家統計業務需要，分設會計處（室）、統計處（室）。
一級主計機構僅設主計處（室）者，其所屬各級主計機構原則設主計室，如因情形特殊，確有需要單獨設統計單位者，得分設會計室、統計室。
一級主計機構分設會計處（室）、統計處（室）者，其所屬各級主計機構視統計業務需要，分設會計室、統計室，但統計業務簡單者，設主計室，其統計業務由該主計室置專人辦理。
第一項統計單位如因業務需要或情形特殊，需合併辦理該機關性質相近業務者，得由其一級主計機構所在機關協商中央主計機關同意，另定其名稱，並依其設處或設室，比照第一項及第二項定其主辦人員職稱及置副主管。
該統計單位之主計員額編制及主計人員管理事項，應循主計系統管理，並於其組織法規明定。
各機關未設統計單位者，統計業務由各該機關主計機構辦理。
一、主計處、會計處、統計處置處長。
二、主計室、會計室、統計室置主任。
前項主計處、會計處、統計處得置副處長。
一級主計機構設主計處（室），並得衡酌國家統計業務需要，分設會計處（室）、統計處（室）。
一級主計機構僅設主計處（室）者，其所屬各級主計機構原則設主計室，如因情形特殊，確有需要單獨設統計單位者，得分設會計室、統計室。
一級主計機構分設會計處（室）、統計處（室）者，其所屬各級主計機構視統計業務需要，分設會計室、統計室，但統計業務簡單者，設主計室，其統計業務由該主計室置專人辦理。
第一項統計單位如因業務需要或情形特殊，需合併辦理該機關性質相近業務者，得由其一級主計機構所在機關協商中央主計機關同意，另定其名稱，並依其設處或設室，比照第一項及第二項定其主辦人員職稱及置副主管。
該統計單位之主計員額編制及主計人員管理事項，應循主計系統管理，並於其組織法規明定。
各機關未設統計單位者，統計業務由各該機關主計機構辦理。