Accounting Act Article 21
All financial reports shall be distinguished by fiscal years and,according to the following purposes, be compiled into periodic or non-periodic reports; statistical and mathematical measures may be adopted to generate appropriate analysis, explanations, or forecasts:1. External reports shall be compiled in accordance with executive, control, legislative purposes and for the people to understand.2. Internal reports shall be compiled in accordance with budget implementation circumstances and progress, management, control, and decision-making purposes.
中文原文 會計法第21條
各種會計報告應劃分會計年度，按左列需要，編製各種定期與不定期之報告，並得兼用統計與數理方法，為適當之分析、解釋或預測：
一、對外報告，應按行政、監察、立法之需要，及人民所須明瞭之會計事實編製之。
二、對內報告，應按預算執行情形、業務進度及管理控制與決策之需要編製之。
一、對外報告，應按行政、監察、立法之需要，及人民所須明瞭之會計事實編製之。
二、對內報告，應按預算執行情形、業務進度及管理控制與決策之需要編製之。