Budget Act Article 1

The planning, compilation, deliberation, formation and implementation of the budget of the central government of the Republic of China shall be governed by this Act.The objective of the budget is to provide the government with the needed funds for completion of its operations within a certain period of time.The compilation and implementation of the budget shall be based on the spirit of financial management and observe the macro-economic balance principle.
中文原文 預算法第1條
中華民國中央政府預算之籌劃、編造、審議、成立及執行,依本法之規定。
預算以提供政府於一定期間完成作業所需經費為目的。
預算之編製及執行應以財務管理為基礎,並遵守總體經濟均衡之原則。

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