Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 16
General management functions shall be subdivided into execution and planning; procurement; finance and accounting; information technology; research and development; control matters; and other general management functions. For those that cannot be attributed to the aforesaid items, it is necessary to establish new general management functions therefor.
中文原文 市場顯著地位者會計制度及會計處理準則第16條
一般管理功能項目應細分為執行與規劃、採購、財務與會計、資訊科技、研究發展、管制事項及其他一般管理功能等項目。
無法歸屬至前段項目者，應設立與其相關之一般管理功能項目。
無法歸屬至前段項目者，應設立與其相關之一般管理功能項目。