預算法

Central government budget preparation, review, adoption, and execution are governed by this Act.

Budget revenue and expenditure are classified by their nature into current items and capital items.

本法自公布日起施行；修正條文的施行日期由行政院在修正條文公布後兩個會計年度內決定。

Government budget matters are handled once each fiscal year.

The government accounting fiscal year starts on January 1 and ends on December 31 of the same year.

政府預算應納入歲入、歲出、借款、以前年度歲計賸餘移用及債務償還；並可編列當年度可能支付的現金與未來承諾授權。

Government revenue items are assigned to a year based on their stated period, payment deadline, or the date the right to collect arises.

Government expenditure is allocated to a year based on the relevant timing rule stated for each item.

This provision classifies budgets into five types.

這條規定總預算的編列方式，並說明總預算、單位預算與普通基金預算的關係。

This provision defines certain left-column budgets as unit budgets.

Special funds that are included in the general budget as part of revenue and expenditure must have their budgets treated as subordinate unit budgets.

This provision defines four budget terms:概算、預算案、法定預算、分配預算.

Budgets prepared by agency type or fund type within a unit budget or subordinate unit budget are treated as sub-budgets.

Government-established special funds follow this Act for budget preparation, but their revenue/expenditure custody rules are set by the Executive Yuan and sent to the Legislative Yuan.

預算應設預備金；第一預備金有上限，且部分預備金動支需先送立法院備查。

政府經常收支應保持平衡；在非預算年度異常情形下，不得用資本收入、公債與賒借收入或以前年度歲計賸餘支付經常支出；如有經常收支賸餘，得移作資本支出財源。

政府徵收的稅、規費、管制收入或其他強制性收入，原則上要先依本法規定的預算程序辦理；但法律另有規定的，不在此限。

政府不得在預算所定外動用公款、處分公有財物或進行投資；違反時，相關支出可依民法返還。

政府進行大宗動產或不動產的買賣、交換時，必須依本法規定的預算程序辦理。

政府原則上不得在預算外增加債務；若為調節短期國庫收支而發行國庫券，則依國庫法辦理。

Several central government agencies must send reference materials to the Executive Yuan before preparing the budget estimate.

行政院要編製特定國民所得與支出相關報告，且該報告內容要在政府網站公開。

This article defines “各機關” and “機關單位,” and gives the central accounting authority power to set the grading of agency units.

行政院應在年度開始前九個月訂定下一年度的施政方針。

中央主計機關應依施政方針，擬訂下年度預算編製辦法，報行政院核定，並分行各機關依照辦理。

各主管機關要依施政方針、預算籌編原則和預算編製辦法，編擬所管範圍內的施政計畫、事業計畫及歲入歲出概算，並送行政院。

The method for drafting the plans and budget estimates is prescribed by the Executive Yuan. The plans and estimates may be prepared as needed for long-term planning.

重要公共工程建設及重大施政計畫，在編列概算及預算案前，應先做成本效益分析並說明財源與資金運用，並送立法院備查。

中央主計機關在審核各類概算時，應視實際需要，聽取各主管機關對所編概算內容的說明。

行政院在核定各主管機關概算時，對歲出部分可以只核定額度，並通知主管機關轉令所屬機關依計畫及編製辦法編擬下年度預算。

各機關單位預算編製時，歲入要按來源別科目編列，歲出要按政事別、計畫或業務別及用途別科目編列；各項計畫原則上還要選定工作衡量單位並計算公務成本，但工作量無法計算者除外。

各機關單位補助地方政府的經費，應在總預算案中彙總列表說明。

Continuing budget preparation must list all project contents, total expenditure, the execution period, and each year's allocation amount, and use the yearly allocation amounts to prepare each year's budget.

This provision defines what a fund is and classifies funds into ordinary funds and several kinds of special funds.

單位預算如應編入總預算，歲入要列來源別科目及其數額，歲出要列計畫或業務別科目及其數額；涉及國家機密者，得分別編列。

各機關與特定國營事業、財團法人及主管機關，須依規定期限或每年將預算、分預算、營運及資金運用計畫送交主管機關或立法院。

各主管機關 must review the budgets within their scope, add opinions, and forward them on time to the central accounting authority; they must also send the compiled revenue budget to the central finance authority.

各主管機關要把所屬單位的歲出概算排出優先順序，供立法院審議參考；中央主計機關編列中央政府總預算案時，也準用這個規定。

中央財政主管機關應就各主管機關送來的歲入預算提出意見，並連同其主管歲入預算彙整後送交中央主計機關。

中央主計機關會同中央財政主管機關，在總預算案歲入、歲出不平衡時，應提出解決辦法。

行政院會議決定後，由中央主計機關彙編中央政府總預算案及附屬單位預算綜計表，並由行政院在會計年度開始四個月前送立法院審議，且附送施政計畫。

除本法另有規定外，行政院決定各機關概算、預算的編擬、核轉、核定期限，以及應編送的份數。

立法院審議總預算案時，行政院長、主計長及財政部長要列席，並分別報告施政計畫及歲入、歲出預算編製經過。

Budget review should focus on spending scale, budget balance, program performance, and priorities, and revenues and expenditures should be reviewed by the specified categories.

本條定義「經費」為依法定用途與條件可支用的金額，並區分三種經費類型。

This provision says special fund budget review focuses on different materials depending on the fund type.

總預算案要在會計年度開始前完成立法院議決，並由總統在會計年度開始十五日前公布；其中應保密的部分不公開。

法定預算若附有條件或期限，原則上照其規定；但如果該條件或期限法律不允許，則不適用。立法院對預算案作成的附帶決議，相關機關單位應依照法令辦理。

When the legislature reviews the budget bill in plenary, it may limit the issues and number of participants and hold pro/contra or party debates. When committees review the budget bill, agency heads must attend if invited, report, answer questions, and provide related materials, and they must not refuse or delay.

如果總預算案未能在第五十一條期限內完成審議，各機關依規定處理收入、支出與債務舉借；新興資本支出及新增計畫原則上要等本年度預算審議完成後才能動支。

各機關應依法定預算及中央主計機關規定，編造歲入、歲出分配預算；該分配預算並應依實施計畫按月或按期分配，且要在預算實施前完成。

各機關分配預算時，應遞交中央主計機關核定。

中央主計機關應立即通知中央財政主管機關、審計機關，並通知其主管機關及原編造機關。

各機關在分配預算執行期間，如因變更原定實施計畫或調整實施進度、分配數而需要修改分配預算，程序準用前三條規定。

各機關辦理歲入分配預算時，應按各月或各期實際收納數額考核；超收部分要解庫，不能直接坐抵或挪作墊用。

This article defines “annual revenue” and “annual expenditure” for a fiscal year, with specific exclusions, and says any deficit is covered by bonds, borrowing, or prior-year surplus.

If state-owned property or shares may legally be sold and the market price is above the budget, they must be sold at market price.

各機關執行歲出分配預算時，應按月或分期查核執行進度與實際支用情形；中央主計機關並應將重要考核報告送立法院備查。

總預算內各機關、各政事及計畫或業務科目間的經費不得互相流用；但法定由行政院統籌支撥的科目及第一預備金不在此限。

政府機關及特定公營、捐助或投資事業辦理政策與業務宣導時，必須清楚標示為廣告、揭示辦理或贊助機關名稱，且不得以置入性行銷進行。

各機關在歲出分配預算有科目不足、他科目有賸餘時，可以辦理流用，但流入和流出都不得超過原預算的20%，且不能流用到用人經費或立法院已刪除、刪減的項目。

When agencies have insufficient funds while executing their expenditure-allocated budget, they must seek approval from the superior competent authority and have the Central主計機關 file the matter before using the first reserve fund.

各機關要依中央主計機關的規定，編製預算配合計畫執行情形報告，並先報主管機關核轉給中央主計機關、審計機關及中央財政主管機關。

中央主計機關可因實際需要，隨時派員調查各機關執行預算的情形。

各機關的重大工程投資計畫預算，如果超過四年未動用，應重新審查。

中央主計機關、審計機關及中央財政主管機關可以到場調查預算及其對待給付的運用狀況，並可要求列明的人提供報告。

中央主計機關在審核報告或實地調查後，若發現機關進度落後或有節減預算需要，得會同主管機關報請行政院核定，將部分已分配預算先列為準備，日後有實際需要再專案動支或列為賸餘。

This provision defines “future commitment authorization” as legislative authorization allowing an executive agency, during the current budget fiscal year, to create treasury debt obligations and commit to paying expenses in future fiscal years.

各機關在符合列舉情形且經行政院核准時，可以動支第二預備金並調整相關科目金額；之後行政院要編具動支數額表送立法院審議。

在國家發生特殊事故、且有裁減經費必要時，預算執行可經行政院會議決議後，呈請總統以令裁減。

各機關在會計年度結束後，未收得的收入要轉入下年度列為以前年度應收款；未使用的經費要立即停止使用。

After the fiscal year ends, any treasury surplus must be transferred into the next fiscal year.

Transferred-to-next-year payables and reserve fund preparations must be reported within 10 days after the fiscal year ends, then approved through the Executive Yuan and notified to the listed central agencies.

Returned overpayments or advances after the end of the accounting year are treated as surplus and transferred into the next year’s income.

After a fiscal year ends, any unused part of the continuing funds annual allocation may be carried over for use in the next year.

If the approved amounts differ, the Executive Yuan must adjust the budgeted amounts to match the Legislature’s final approved amounts and carry them out.

附屬單位預算機關的應繳庫數，應依預算所列，由主管機關列入歲入分配預算並依期報解；年度決算時，並應按決算與法定程序調整，超過預算的部分一律解庫。

各機關在列明的情況下，可以請求提出追加歲出預算。

The legislature may authorize future commitments for government spending needed over the next four fiscal years, and that authorization must be stated in the budget as a specific amount.

中央財政主管機關應為前條各款追加歲出預算的經費籌劃財源平衡。

When there is a special shortfall in statutory revenue and Article 71 cannot be used, the central finance authority must plan compensation, and the Executive Yuan must propose budget adjustments for additional or reduced appropriations.

Supplementary budget preparation, review, and execution follow the Act’s rules for the general budget.

行政院在特定情況下，可以在年度總預算之外提出特別預算。

Special budget review follows the Act’s rules for the general budget, and in urgent cases meeting the listed conditions, part of the payment may be made in advance.

國營事業主管機關與國營事業在編列營業基金預算時，須依規定擬訂計畫、列明預算內容，並在移轉、停業或撤銷時依特定方式編列相關預算。

Certain subsidiary unit budget amounts must be included in the general budget, and some reserve-to-capital increases are based on the amounts approved by the Legislative Yuan for that year.

編製營業基金預算的機關，須依業務情況和第76條規定編造分期實施計畫及收支估計表；隨業務增減而調整的收支，也要併入決算辦理。

在特定情況並經行政院核准時，附屬單位預算可先行辦理並暫不受部分條文限制；但涉及固定資產、轉投資、資產變賣及長期債務等事項仍要補辦預算。

This provision says which special-fund budget amounts are counted in the general budget, and it says their preparation, review, and execution generally follow the rules for operating funds, except for trust funds under their own conditions.

Expenditures that may arise in future fiscal years from guarantees, sureties, or contracts must be listed and explained in the budget book; if they have a significant impact on the treasury, they must also be reported to the Legislative Yuan.

附屬單位預算的編製、審議及執行，如本章沒有規定，適用本法其他各章的相關規定。

立法委員提出會大幅增加歲出或減少歲入的法律案時，應先徵詢行政院意見，說明彌補資金來源；必要時，還要同時提修其他法律。

未依組織法令設立的機關，不得編列預算。

司法院可以自行編列司法概算；行政院可以對年度司法概算加註意見並併入中央政府總預算案送立法院審議；司法院院長必要時可以請求列席立法院司法及法制委員會會議。

Quota, frequency, and other limited licenses must be granted by public auction or tender unless law provides otherwise; the revenue goes to the national treasury.

監察委員、主計官、審計官、檢察官就預算事件，可以為機關或附屬單位提起訴訟、上訴或參加訴訟。

Local government budgets are to be separately prescribed by law; until that law is enacted, the Act’s provisions apply mutatis mutandis.

預算科目名稱應顯示其事項性質；歲入來源別科目名稱及分類，依財政收支劃分法規定；歲出政事別、計畫或業務別與用途別科目名稱及分類，由中央主計機關訂定。

預算書表格式由中央主計機關定之。

本法修正施行後，行政院應因新舊會計年度銜接，編製一次一年六個月的預算。

This chapter is titled “General Provisions.”

This chapter concerns budget planning and preparation.

This chapter is about budget deliberation.

This chapter is about budget execution.

This chapter is titled “Additional Budgets and Special Budgets.”

Chapter 6: Subsidiary Budgets.

This provision is a chapter heading: Chapter 7, Supplementary Provisions.