Budget Act Article 49
Deliberation of the budget proposal shall focus on the scale of annual expenditures, surplus or shortage of the budget, performance and efficiency of the plan, and sequence of priorities. For annual revenues, the main focus of deliberation shall be on the annual revenues contemplated to be altered or set, as determined by the accounts of source. For annual expenditures, the main focus of deliberation shall be on annual expenditures contemplated to be altered or set, as determined by the accounts of the agency, function and the Fund.
中文原文 預算法第49條
預算案之審議，應注重歲出規模、預算餘絀、計畫績效、優先順序，其中歲入以擬變更或擬設定之收入為主，審議時應就來源別決定之；歲出以擬變更或擬設定之支出為主，審議時應就機關別、政事別及基金別決定之。