Accounting Act Article 17
The design of the accounting system shall accord to the nature, actual business circumstances, and prospective development of accounting affairs. The financial reports required shall be determined in advance, which are used as references to determine the accounts, books, statements, and accounting documents that are required to be established.Agencies or Funds of the same or similar nature shall have consistent accounting systems. The basis of Government Accounting, except for cashiering affairs of the treasury, shall adopt the accrual basis.
中文原文 會計法第17條
會計制度之設計，應依會計事務之性質、業務實際情形及其將來之發展，先將所需要之會計報告決定後，據以訂定應設立之會計科目、簿籍、報表及應有之會計憑證。
凡性質相同或類似之機關或基金，其會計制度應為一致之規定。
政府會計基礎，除公庫出納會計外，應採用權責發生制。
凡性質相同或類似之機關或基金，其會計制度應為一致之規定。
政府會計基礎，除公庫出納會計外，應採用權責發生制。