Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 13
If the system operator uses the computer to handle the procedure in its accounting information, it shall be handled according to "Regulations on Businesses Electronically Processing the Accounting Data" by Ministry of Economic Affairs.
中文原文 有線廣播電視系統經營者會計制度及其標準程式準則第13條
系統經營者之會計資料使用電子方式處理程序者，應依經濟部發布「商業使用電子方式處理會計資料辦法」辦理。