Accounting Act Article 93
Government Agencies in charge of more than one type of special government affairs shall prepare account for more than one type of special government affairs; those who also handle State-owned Enterprises shall prepare account for affairs of State-owned Enterprises.Non-government affiliated Agencies acting as agent in handling government affairs shall prepare account for affairs handled according to provisions of this Act.
中文原文 會計法第93條
各公務機關掌理一種以上之特種公務者，應辦理一種以上之特種公務之會計事務；其兼辦公營事業者，並應辦理公營事業之會計事務。
非政府所屬機關代理政府事務者，對於所代理之事務，應依本法之規定，辦理會計事務。
非政府所屬機關代理政府事務者，對於所代理之事務，應依本法之規定，辦理會計事務。