Budget Act Article 97
Nomenclature of budget accounts shall reflect the nature of the matter. The nomenclature of accounts for sources of annual revenues and their classification shall be governed by the Government Revenue and Expenditure Jurisdiction Demarcation Act. For nomenclature of accounts for function, program or operation and objective and the classification of annual expenditures, they shall be determined by the central budget accounting and statistics agency.
中文原文 預算法第97條
預算科目名稱應顯示其事項之性質。
歲入來源別科目之名稱及其分類，依財政收支劃分法之規定；歲出政事別、計畫或業務別與用途別科目之名稱及其分類，由中央主計機關定之。
歲入來源別科目之名稱及其分類，依財政收支劃分法之規定；歲出政事別、計畫或業務別與用途別科目之名稱及其分類，由中央主計機關定之。