Accounting Act Article 20
The accounting systems shall not in any way conflict with this Act, Budget Act, Financial Statement Act, Audit Act, Treasury Act and Statistic Act, etc. The accounting system of Unit Accounting and Sub-Accounting shall not in any way conflict with the accounting system of General Accounting; The accounting system of Subordinate Unit Accounting and its Sub-Accounting shall not in any way conflict with the accounting system of controlling Unit Accounting or its Sub-Accounting.
中文原文 會計法第20條
各會計制度，不得與本法及預算、決算、審計、國庫、統計等法牴觸；單位會計及分會計之會計制度，不得與其總會計之會計制度牴觸；附屬單位會計及其分會計之會計制度，不得與該管單位會計或分會計之會計制度牴觸。