Accounting Act Article 36
To facilitate compilation and comparison, all Agencies of central government shall ensure the consistency of accounts holding the same event or similar nature and the compatibility between related accounts.Accounts of local government having the same event or similar nature as central government shall follow those determined by the central government. Related accounts of local government shall be generated consistent and compatible with accounts of central government.
中文原文 會計法第36條
為便利綜合彙編及比較計，中央政府各機關對於事項相同或性質相同之會計科目，應使其一致，對於互有關係之會計科目，應使之相合。
地方政府對於與中央政府事項相同或性質相同之會計科目，應依中央政府之所定；對於互有關係之會計科目，應使合於中央政府之所定。
地方政府對於與中央政府事項相同或性質相同之會計科目，應依中央政府之所定；對於互有關係之會計科目，應使合於中央政府之所定。