會計法

政府及其所屬機關辦理各項會計事務時，應依本法規定辦理。

中央、直轄市、縣（市）、鄉（鎮、市）、直轄市山地原住民區的會計，各自單獨設為一個總會計。

Agency accounting staff must reserve budget for purchases or advance payments when the use and project progress match the approved budget. Certain contracts are ineffective unless the accounting staff has reviewed and signed or stamped them in advance.

未經主辦會計人員或其授權人簽名或蓋章，不得辦理與現金、票據、證券有關的出納；對外收款收據未經簽名或蓋章，不生效力。

會計人員審核原始憑證時，遇到列舉情形之一，應拒絕簽署；各機關也可按業務規模與金額訂定分層負責辦法。

會計人員執行內部審核事項時，應依有關法令辦理；除非有違法失職或重大過失，否則不負損害賠償責任。

各該政府的主計機關，依法辦理所屬機關主辦會計人員及其佐理人員的任免、調動、訓練與考績。

主計機關派駐各機關的會計人員所需一般費用，應編入所在機關的經費預算；如果屬於專案業務費，則可以編入該管主計機關的預算。

Government accounting affairs are managed, supervised, and directed by the chief accounting personnel stationed by the competent accounting agency, and the accounting agency may send staff to inspect implementation at any time.

負責第五條至第七條會計事務的佐理人員，應由主計機關派充，並依其性質向相關主管或主辦人員負責、接受指揮。

Simple agencies may combine or outsource the accounting matters listed in Articles 5 to 7. If accounting matters are handled by a dedicated specialist, that specialist may not also handle cashiering or property management.

會計憑證、會計報告及已記錄完成的會計簿籍，應在總決算公布或令行後，由主辦會計人員移交機關檔案管理人員保管；使用機器處理會計資料的儲存體可另行處理。

This provision defines “unit accounting” as accounting for agency units with legally budgeted appropriations, and for special funds with legally budgeted appropriations that are not divided by agency.

會計事務有爭執時，由上級機關主管長官及其主辦會計人員處理；會計人員有違法或失職情事，經所在機關長官函報主計機關長官後，應即依法處理。

主辦會計人員請假或出差時，原則上要由上級機關的主辦會計人員或主計機關指派人員代理；若期間不超過一個月，也可以自行委託人員代理，但仍要先行報告並負連帶責任。

會計人員不得同時經營會計師或律師業務；除法律另有規定外，也不得兼任公務機關或公私營業機構的職務。

Accounting personnel who are relieved from or changed in their duties must hand over their work, except for short leave or official business travel.

主辦會計人員辦理交代時，應由指定人員監交，並將相關公物與會計資料造表移交後任；已編有目錄者可依目錄移交，不必另造表。

會計佐理人員辦理交代時，應由主辦會計人員或其代表監交，並將業務用章戳、文件、簿籍及其他公有物和未了事件造表後全部交付後任。

交代人員在移交經管帳簿及重要備查簿時，前任要在最後一筆帳項後蓋章，新任要在第一筆帳項前蓋章，並註明年、月、日。

主辦會計人員須在後任接替後5日內完成交代，未取得交代證明書不得離任；後任接收移交時，須在2日內會同監交人員點收、出具證明書並報告上級。

會計佐理人員在後任接替日起二日內要完成交代；因病卸任的，可以委託他人代辦；在任病故者的交代，由其上級人員辦理。

會計人員交代不清時，依法會被懲處；如果因此造成公庫損失，還要負賠償責任；相關人員也要連帶負責。

Under unit accounting, accounting other than subsidiary unit accounting is branch accounting and must bear the agency name.

If a handover happens because an agency is abolished or a fund ends, the delivering staff is treated as the predecessor and the receiving staff as the successor.

受政府補助的民間團體和公私合營事業，其會計制度與會計報告程序適用本法；適用範圍由中央主計機關決定。

本法自公布日開始施行。

This provision classifies certain government-related accounts as subsidiary unit accounts.

Accounting under a subordinate unit accounting system is treated as a sub-accounting, and it must use the agency name.

The provision sets how the fiscal year, quarters, months, ten-day periods, and five-day periods are calculated.

Government accounting must use the national currency or the budget-specified currency as the bookkeeping base currency, convert other currencies into that base currency in the main ledger, and round amounts to the yuan place except for multiplication/division calculations.

This provision says accounting systems should be designed around the nature of the accounting matter, actual operations, and future development, and government accounting generally uses the accrual basis except for treasury cashier accounting.

This provision assigns which accounting authorities design, approve, and promulgate central, local, and agency accounting systems, and requires consultation before approval.

The accounting design must clearly specify the required scope, report types and formats, account classification and numbering, book types and formats, voucher types and formats, processing procedures, internal audit procedures, and any other required matters.

各下級政府主計機關（沒有主計機關者則由其最高主計人員）在會計事務上，應受所屬上級政府主計機關的監督與指導。

各會計制度不得與本法及相關財務、審計、國庫、統計法律牴觸；下位的會計制度也不得與上位會計制度牴觸。

會計報告應按會計年度區分，並依需要編製定期或不定期報告；也可以使用統計與數理方法做分析、解釋或預測。

This provision defines two kinds of accounting reports: static reports show financial condition at a specific date, and dynamic reports show changes in financial condition over a period.

各單位會計及附屬單位會計應在其會計制度內，依充分表達原則與第5至第7條所列會計事務，訂定靜態與動態報告，並依事實編造各項報表。

主計機關可以依實際需要，參照前條規定，分別決定非常事件所用會計報告各表的格式。

各單位編製會計報告各表時，原則上應按基金別編造；為求簡明，也可以按基金別分欄綜合編造。

分會計應在其會計制度內，依自身及其隸屬或附屬單位會計需要，訂定靜態與動態報告。

政府主計機關可以在實際需要時，會同相關會計主管和主辦會計人員，減少或合併編製第二十二條至第二十五條的報告及各表。

政府總會計應編製第二十一條至第二十三條的綜合報告；依第九條第三項集中辦理者，得依其會計紀錄編製會計報告。

Deleted provision.

Government and its subordinate agencies must keep detailed accounts by agency and fund for the listed matters.

Accounting reports should be prepared based on accounting records and made easy to verify.

如果非政府機關代理政府事務者的報告與會計人員的報告有差額，會計人員應加編差額解釋表。

各會計機關的報告須依類型在指定期限內送出；部分報告有特別例外或由主管機關另定期限。

This provision tells agencies which accounting items to include in daily, 5-day, weekly, ten-day, monthly, and quarterly reports, based on whether the items were booked by the end of the work period or received from subordinate agencies.

各種會計科目的名稱，應反映其列入會計報告事項的性質；若其性質與預算、決算科目相同，名稱也應一致。

總表與明細表的會計科目，應顯示彼此的統制與隸屬關係。

中央政府各機關與地方政府對會計科目的處理，應依規定保持一致或相合。

When setting up accounting account classifications, both cash-receipt/payment items and accrual items should be used.

Accounting accounts should be classified and numbered according to the reports they are included in and the nature of each account.

會計科目名稱經規定後，變更前須經核定；核定後還要通知該管審計機關。

This provision divides accounting matters into four categories based on their nature.

This provision defines two kinds of accounting books and requires machine-processed accounting records to be completed with a control code and written marking reviewed, signed, or stamped by the chief accounting staff.

The provision classifies books into chronological books and classification books.

序時帳簿及分類帳簿得因實際需要與便利，設立專欄。

This provision defines two kinds of chronological journal books: ordinary and special.

This provision defines general ledgers and subsidiary ledgers, and requires certain subsidiary-ledger holders to keep control accounts or separate control ledgers.

政府主計機關可以酌量合併編製特種序時帳簿及明細分類帳簿，以求簡便。

各單位會計或附屬單位會計應設置普通序時帳簿及總分類帳簿；特種序時帳簿、明細分類帳簿由政府主計機關會同相關人員按需要酌量設置；備查簿則可由機關或基金主管長官及主辦會計人員按需要自行設置，但主計機關認為應設置者除外。

各分會計在會計事務較繁時，帳簿種類依單位會計或附屬單位會計規定辦理；較簡時，可以只設序時帳簿及必要的備查簿。

各分會計機關應按時把序時帳簿內容抄送主管或附屬單位會計機關列帳；會計事務較繁時，得經相關主計與審計機關商承後，改抄送各期各科目借方、貸方總數。

The general accounting books must be set up to contain the entries needed to compile the consolidated accounting report, and the reference books must be set up as needed for handling affairs.

This provision defines three kinds of public accounting matters: budget/expenditure accounting, cash and securities handling, and property accounting.

管理特種財物機關要就其管理的珍貴動產和不動產，分別備置備查簿；相關程式由各該政府的主計機關訂定。

This provision defines two kinds of accounting vouchers: source vouchers and accounting vouchers.

This provision lists the kinds of documents that count as original vouchers and says attached supporting documents are part of the voucher.

記帳憑證分為收入傳票、支出傳票、轉帳傳票三種，且各種傳票應以顏色或其他方法加以區別。

各種傳票必須記載指定事項。

Vouchers are effective only if signed or stamped by one of the listed responsible persons, unless a listed person does not exist or has already shown responsibility on the original supporting document.

If an original voucher meets the format requirements for an accounting voucher, it may be used as the accounting voucher and no transfer voucher needs to be made.

分會計機關在事務簡單時，經機關長官及主辦會計人員簽名或蓋章後，可將原始憑證直接作為記帳憑證，不必另製傳票。

會計人員不得在沒有合法原始憑證時造具記帳憑證，也不得在沒有合法記帳憑證時記帳；整理結算及結算後轉入帳目等沒有原始憑證者除外。

大宗財物的增減、保管、移轉，應隨時製作記帳憑證；零星消費品與材料品的付出，則可以每月分類彙總後再製作記帳憑證。

This provision defines six kinds of special public accounting affairs and explains what counts as “special funds.”

公營事業就永久性財物的折舊及無永久性財物的盤存消耗，原則上應以成本作為標準；若成本無法稽考，則以初次入帳時的估價作為標準。

成本會計事務應就成本要素作詳細記錄、精確計算，編製明細報告表，並分析增減原因。

Some vouchers must also be entered in the related subsidiary ledger when recorded in the chronological journal; special chronological ledgers are settled and transferred by preparing transfer vouchers, with a direct transfer allowed for cash-receipts-and-disbursements ledgers; public and special property ledgers are settled periodically and posted to a separate control ledger.

特種序時帳簿和普通序時帳簿都要在指定時點結總。

各機關或基金在特定情形下，應辦理結帳或結算。

會計在結帳前要先做整理紀錄；公營事業的會計還要就呆帳、折舊、耗竭、攤銷、存貨及內部損益銷轉等事項做整理紀錄。

After accounts are settled, debit and credit balances must be handled according to the listed rules.

會計記載有繕寫錯誤時，依錯誤發現時間與是否影響結數，應由不同人員依規定更正；同時禁止挖補、擦、刮或用藥水塗滅。

帳簿及重要備查簿如因重揭兩頁而出現空白，或誤空一到二行、或一到二列，應將空白處劃線註銷，並由登記員及主辦會計人員簽名或蓋章證明。

傳票入帳後，應依類別與日期號數順序彙訂成冊，裝上封面，並在封面記載起訖日期、張數及號數，由會計人員保存備查。

This provision classifies public enterprise accounting matters into four types.

原始憑證原則上要逐一標註傳票編號並依規定整理保存；便於分類裝訂成冊者，可以免黏貼。

左列各種原始憑證不適用前條規定，但仍要在前條冊內註明保管處所、檔案編號或其他便於查對的事項。

The first page of each ledger must show the agency name, ledger name, volume number, page number, and activation date, and be signed or sealed by the agency head and the chief accounting officer.

The last page of each kind of ledger must list the personnel in charge, including the chief accounting staff and related staff who post and review entries, with their names, positions, and dates of responsibility, and each person must sign or seal it.

All ledger pages must be numbered in order and must not be torn out; general ledgers and subsidiary ledgers must also have a table of contents at the front.

活頁帳簿每用一頁，要由主辦會計人員在該頁下端蓋章；某些活頁帳簿裝訂時還要加封面並依相關手續處理，不能裝訂成冊的卡片式活頁要由經管人員裝匣保管。

Account books generally may not be replaced with new ones before the closing period, except when the existing books are used up. If new books are replaced, each blank page of the old books must be marked as void.

採用機器處理會計資料者，在機器性能限制下，可以不適用第六十八條及第七十二條至第七十六條的規定。

Used accounting reports, books, storage media for machine-processed accounting data, and bound accounting vouchers must be numbered by year, filed, and listed in a catalog for reference.

Accounting reports must be signed or stamped by the agency head and chief accountant, with additional signing or stamping by the relevant supervisor or responsible staff for related matters. Internal-use reports exempt the agency head, and bound reports may be signed or stamped only on the cover.

各機關應將前三條涉及的會計事務分別分類並彙編，作為統制會計。

Signatures or seals on accounting reports, books, and vouchers may not use an alias or other name.

Reports under Article 32, items 1 to 4 must be numbered sequentially and renumbered each year.

會計人員應按月向機關公告各機關會計月報；其中應保守秘密的部分，可以不公告。

會計憑證原則上要自總決算公布或令行日起保存至少二年；滿二年後，非屬債權、債務相關者，經上級機關與審計機關同意，得予銷毀。

會計報告、帳簿及相關備查資料要保存一定年限；期限屆滿後，部分資料可在同意下移交保管或銷毀，特殊情況也可依程序縮短保存期限。

各級分會計機關的會計報告，應由主辦會計人員按規定期限、期間與方式編製，經機關長官核閱後，再送交上級機關。

A report must be reviewed by the superior authority and then checked by the accounting staff in charge; if control or consolidation is needed, separate control records and consolidated reports must also be prepared.

會計報告要依序送交單位會計或附屬單位會計機關；長官核閱後，交主辦會計人員查核，必要時還要另作統制紀錄或綜合報告並呈送上級機關。

各單位會計機關可以直接把報告分送給相關政府機關；必要時，也可以先送上級單位會計機關再轉送。

Government accounting authorities must make consolidation records and compile the government’s overall accounting report when they receive accounting reports and consolidation is needed.

Government accounting organizations are arranged into five types. The listed accounting types must use double-entry bookkeeping, except simple third and fifth sub-ledger cases. Accounting processing may be centralized if needed, after approval by the superior chief accounting authority.

當政府會計總報告與相關主管機關報告有差額時，該管審計機關應予核對並製表說明。

編製機關應保存各種會計報告的副本，以備查核。

採用機器集中處理會計資料的情況下，集中處理機關要把產生的會計報告或資料分送給相關機構。

Certain public agencies must keep accounting records for their special public services, and if they also run public enterprises, they must keep accounting for those as well. Non-government agencies handling government affairs must follow this law when doing accounting for those affairs.

各機關的會計事務與非會計事務如何劃分，原則上要由主計機關會同相關機關核定；如果其他法律另有規定，就依那些規定。

各機關辦理內部審核時，原則上由會計人員執行；涉及非會計專業、實質或技術性事項時，改由業務主辦單位負責。

This provision defines three kinds of internal audit: financial audit, asset audit, and work audit.

Internal audit should use both written review and on-site spot checks, and should set layered responsibility and divide the scope of work.

會計人員為行使內部審核職權時，可以查閱或檢查相關簿籍、憑證、文件、現金與財物；相關負責人不得隱匿或拒絕，並應詳細答復疑問。必要時，經機關長官核准後，會計人員還可以封鎖並提取相關簿籍、憑證或文件。

主辦會計人員發現不合法的會計程序或會計文書時，應要求更正；不更正的，應拒絕並向主管長官報告。

For certain government special-use and confidential expenses paid before 2006-12-31, the related personnel are treated as having their financial responsibility discharged, and administrative and civil liability are not pursued; if criminal liability is involved, there is no punishment.

This chapter is titled “General Provisions.”

This chapter is about accounting personnel.

This provision is a chapter heading for the supplementary provisions section.

This chapter is titled “Accounting System.”

This chapter is about procedures for accounting matters.

This chapter is titled “Internal Audit.”