Accounting Act Article 18
The design and approval of the General Accounting systems of the central government shall be undertaken by Central BAS Agency.The General Accounting systems and the uniform accounting provision of local governments shall be designed by the local BAS Agency and approved and promulgated by the superior BAS Agency in control.The accounting systems of each Agency shall be designed by the accounting Department. After being reported to and signed by its Chief Officer, it shall be approved and promulgated by the BAS Agency of the local government.Design of accounting system in the preceding Paragraph shall be discussed among affiliated Agencies and the controlling Audit Agency before being approved; the same applies to amendments.Explanatory notes and precedents of the accounting systems and the uniform provisions dealing with accounting affairs shall be approved by the Agency in charge of promulgation.
中文原文 會計法第18條
中央總會計制度之設計、核定，由中央主計機關為之。
地方政府之總會計制度及各種會計制度之一致規定，由各該政府之主計機關設計，呈經上級主計機關核定頒行。
各機關之會計制度，由各該機關之會計機構設計，簽報所在機關長官後，呈請各該政府之主計機關核定頒行。
前項設計，應經各關係機關及該管審計機關會商後始得核定；修正時亦同。
各種會計制度之釋例，與會計事務處理之一致規定，由各該會計制度之頒行機關核定之。
地方政府之總會計制度及各種會計制度之一致規定，由各該政府之主計機關設計，呈經上級主計機關核定頒行。
各機關之會計制度，由各該機關之會計機構設計，簽報所在機關長官後，呈請各該政府之主計機關核定頒行。
前項設計，應經各關係機關及該管審計機關會商後始得核定；修正時亦同。
各種會計制度之釋例，與會計事務處理之一致規定，由各該會計制度之頒行機關核定之。