Budgect Act ( 2002.12.18 Amended )
預算法(民國91年12月18日修正)

Chapter One General Provisions
第一章總則

Article 1 The planning, compilation, review, formation and implementation of the budget of the central government of the Republic of China shall be governed by this Act.
第1條 中華民國中央政府預算之籌劃、編造、審議、成立及執行，依本法之規定。

The objective of the budget is to provide the government with the needed funds for completion of its operations within a certain period of time.
預算以提供政府於一定期間完成作業所需經費為目的。

The compilation and implementation of the budget shall be based on financial management and observe the macro-economic balance principle.
預算之編製及執行應以財務管理為基礎，並遵守總體經濟均衡之原則。

Article 2 Revenues and expenditures initially estimated by each and every competent government agency according to its administrative plan shall be referred to as a "budget estimate";
第2條 各主管機關依其施政計畫初步估計之收支，稱概算；

a budget that has not gone through the legislative procedure shall be referred to as a "budget proposal";
預算之未經立法程序者，稱預算案；

a budget that has gone through the legislative procedure and announced shall be referred to as a "legal budget.
其經立法程序而公布者，稱法定預算；

The budget distributed for each and every government agency to conduct its implementation plan within the scope of a legal budget shall be referred to as a "distribution budget.
在法定預算範圍內，由各機關依法分配實施之計畫，稱分配預算。

Article 3 The term "each and every government agency" shall refer to each and every agency at the central government level.
第3條 稱各機關者，謂中央政府各級機關；

The term "agency unit" shall refer to the main agency and its subordinate units; where there is no subordinate unit, the main agency itself shall be an agency unit.
稱機關單位者，謂本機關及所屬機關，無所屬機關者，本機關自為一機關單位。

The main agency as referred to in the preceding Paragraph shall be the competent agency of the agency unit.
前項本機關為該機關單位之主管機關。

Classification of agency units at all levels shall be determined by the central budget accounting and statistics agency.
各級機關單位之分級，由中央主計機關定之。

Article 4 The term "Fund" shall refer to cash or other property collected or to be collected for use for a designated-purpose.
第4條 稱基金者，謂已定用途而已收入或尚未收入之現金或其他財產。

The Fund is divided into two categories:
基金分左列二類︰

1.General Fund: refers to annual revenues for general-purpose use.
一普通基金︰歲入之供一般用途者，為普通基金。

2.Special Fund: refers to annual revenues for special-purpose use, which is further divided into the following categories:
二特種基金︰歲入之供特殊用途者，為特種基金，其種類如左︰

(1) Enterprise Fund: refers to the Fund for revolving business use.
(一)供營業循環運用者，為營業基金。

(2) Debt Service Fund: refers to the Fund raised in accordance with statutory or contractual terms for the purpose of debt repayment.
(二)依法定或約定之條件，籌措財源供償還債本之用者，為債務基金。

(3) Trust Fund: refers to the Fund managed or disposed in accordance with contractual terms for the interest of domestic and foreign agencies, entities or individuals.
(三)為國內外機關、團體或私人之利益，依所定條件管理或處分者，為信託基金。

(4) Operations Fund: refers to the Fund to be used for any recoverable expenditure not for business purposes.
(四)凡經付出仍可收回，而非用於營業者，為作業基金。

(5) Special Revenue Fund: refers to the Fund with a specific source of revenue and for specific-purpose use.
(五)有特定收入來源而供特殊用途者，為特別收入基金。

(6) Capital Project Fund: refers to the Fund for use in major public construction projects initiated by government agencies.
(六)處理政府機關重大公共工程建設計畫者，為資本計畫基金。

Management of the Special Fund may be stipulated by another law separately.
特種基金之管理，得另以法律定之。

Article 5 The term "allocations" shall refer to the amount to be disbursed in accordance with statutory use and terms.
第5條 稱經費者，謂依法定用途與條件得支用之金額。

The allocations can be divided into the following three categories by the allowable duration of disbursement:
經費按其得支用期間分左列三種︰

1.Allocations for Annual Expenses: shall refer to allocations to be disbursed within one fiscal year only.
一歲定經費，以一會計年度為限。

2.Allocations for Continuous Expenses: shall refer to phased-in continuous allocations to be disbursed in accordance with the given terms or duration.
二繼續經費，依設定之條件或期限，分期繼續支用。

3.Allocations for Legal Expenses: shall refer to allocations to be disbursed annually during the duration of the specific law in accordance with the given terms.
三法定經費，依設定之條件，於法律存續期間按年支用。

The establishment, alteration or abolishment of the Allocations for Legal Expenses shall be set by law.
法定經費之設定、變更或廢止，以法律為之。

Article 6 The term "annual revenues" shall refer to all revenues during a fiscal year, excluding debt raising and revenues from the surplus from the previous fiscal year.
第6條 稱歲入者，謂一個會計年度之一切收入。但不包括債務之舉借及以前年度歲計賸餘之移用。

The term "annual expenditures" shall refer to all disbursements during a fiscal year, excluding debt repayment.
稱歲出者，謂一個會計年度之一切支出。但不包括債務之償還。

The difference between annual revenues and annual expenditures may be made up by government bonds, borrowing or the surplus from the previous fiscal year.
歲入、歲出之差短，以公債、賒借或以前年度歲計賸餘撥補之。

Article 7 The term "Financial Commitment" shall refer to the case wherein the legislative authority authorizes the administrative authority to bear debt through juristic act for the national treasury during the current budgetary fiscal year and commit itself to disburse the expenses in the following fiscal years.
第7條 稱未來承諾之授權者，謂立法機關授權行政機關，於預算當期會計年度，得為國庫負擔債務之法律行為，而承諾於未來會計年度支付經費。

Article 8 The legislative authority may make a Financial Commitment to authorize disbursement of expenses in the next four fiscal years as required by government agencies.
第8條 政府機關於未來四個會計年度所需支用之經費，立法機關得為未來承諾之授權。

The Financial Commitment as referred to in the preceding Paragraph shall be stated as a fixed amount in the budget.
前項承諾之授權，應以一定之金額於預算內表達。

Article 9 Probable disbursement in future fiscal years due to guaranty, surety or contract shall be described with tables in the budgetary statement; where it will have a material impact on the national treasury, the case shall be reported to the Legislative Yuan.
第9條 因擔保、保證或契約可能造成未來會計年度內之支出者，應於預算書中列表說明；其對國庫有重大影響者，並應向立法院報告。

Article 10 The budget for annual revenues and annual expenditures shall, by the nature of revenues and expenditures, be divided into current accounts and capital accounts.
第10條 歲入、歲出預算，按其收支性質分為經常門、資本門。

Annual revenues, except reduction in assets and recovery of investment that are capital revenues belonging to capital accounts, are all current revenues and shall be listed in the current accounts.
歲入，除減少資產及收回投資為資本收入應屬資本門外，均為經常收入，應列經常門。

Annual expenditures, except addition or expansion, improvement of assets and increased investment that are capital expenditures belonging to capital accounts, are all current expenditures and shall be listed in the current accounts.
歲出，除增置或擴充、改良資產及增加投資為資本支出，應屬資本門外，均為經常支出，應列經常門。

Article 11 Government budget shall be processed once each fiscal year.
第11條 政府預算，每一會計年度辦理一次。

Article 12 Government fiscal year shall commence from January 1 and end on December 31 each year whereas the current fiscal year shall be given the title of the current calendar year of the Republic of China.
第12條 政府會計年度於每年一月一日開始，至同年十二月三十一日終了，以當年之中華民國紀元年次為其年度名稱。

Article 13 Annual revenues and annual expenditures, raising of debt, use of the surplus from the previous fiscal year and debt repayment of the government shall all be compiled in the budget.
第13條 政府歲入與歲出、債務之舉借與以前年度歲計賸餘之移用及債務之償還，均應編入其預算。

Probable cash disbursement and Financial Commitment required during the fiscal year may also be compiled therein.
並得編列會計年度內可能支付之現金及所需未來承諾之授權。

Article 14 The fiscal year for government annual revenues shall be determined as follows:
第14條 政府歲入之年度劃分如左︰

1.Where the period of an annual revenue account is defined clearly, the annual revenue shall be put under the fiscal year to which said period belongs.
一歲入科目有明定所屬時期者，歸入該時期所屬之年度。

2.Where the period of an annual revenue account is not defined, but a period for payment is given, the annual revenue shall be put under the fiscal year in which the payment period commences.
二歲入科目未明定所屬時期，而定有繳納期限者，歸入繳納期開始日所屬之年度。

3.Where the period of an annual revenue account is not defined and there is no given period for payment, the annual revenue shall be put under the fiscal year in which the collection right arises.
三歲入科目未明定所屬時期及繳納期限者，歸入該收取權利發生日所屬之年度。

Article 15 The fiscal year for annual government expenditures shall be determined as follows:
第15條 政府歲出之年度劃分如左︰

1.Where the period of an annual expenditure account is defined clearly, the annual expenditure shall be put under the fiscal year to which said period belongs.
一歲出科目有明定所屬時期者，歸入該時期所屬之年度。

2.Where the period of an annual expenditure account is not defined, but a period for disbursement is given, the annual expenditure shall be put under the fiscal year in which the disbursement period commences.
二歲出科目未明定所屬時期，而定有支付期限者，歸入支付期開始日所屬之年度。

3.Where the period of an annual expenditure account is not defined and there is no given period for disbursement, the annual expenditure shall be put under the fiscal year in which the disbursement obligation arises.
三歲出科目未明定所屬時期及支付期限者，歸入該支付義務發生日所屬之年度。

Article 16 The budget may be classified into the following categories:
第16條 預算分左列各種︰

1.general budget.
一總預算。

2.unit budget.
二單位預算。

3.sub-budget of a unit budget.
三單位預算之分預算。

4.subordinate unit budget.
四附屬單位預算。

5.sub-budget of a subordinate unit budget.
五附屬單位預算之分預算。

Article 17 The general budget is the entire budget the government compiles in each fiscal year, covering annual revenues, annual expenditures, raising of debt, revenue from surplus of the previous year and debt repayment.
第17條 政府每一會計年度，各就其歲入與歲出、債務之舉借與以前年度歲計賸餘之移用及債務之償還全部所編之預算，為總預算。

The annual revenues and annual expenditures of the general budget as referred to in the preceding Paragraph shall be compiled according to the overall annual revenues and annual expenditures of each unit budget and the annual revenues and annual expenditures of the subordinate unit budget which shall be included.
前項總預算歲入、歲出應以各單位預算之歲入、歲出總額及附屬單位預算歲入、歲出之應編入部分，彙整編成之。

In the general budget and unit budget, except for the budget for the Special Fund, all items shall be classified as budget for the General Fund.
總預算、單位預算中，除屬於特種基金之預算外，均為普通基金預算。

Article 18 The following budgets are classified as unit budget:
第18條 左列預算為單位預算︰

1.The budget of an agency unit with a legal budget in a government agency.
一在公務機關，有法定預算之機關單位之預算。

2.The budget for the Special Fund in which all the annual revenues and annual expenditures of the Fund budget shall be compiled into the general budget.
二在特種基金，應於總預算中編列全部歲入、歲出之基金之預算。

Article 19 The budget for the Special Fund, in which only part of the annual revenues and annual expenditures of the budget shall be compiled into the general budget, shall be classified as a subordinate unit budget.
第19條 特種基金，應以歲入、歲出之一部編入總預算者，其預算均為附屬單位預算。

Unless otherwise provided for by law, the Special Fund, which is subject to a subordinate unit budget, shall be governed by this Act.
特種基金之適用附屬單位預算者，除法律另有規定外，依本法之規定。

Article 20 The budget compiled by the classification of agencies or Funds in a unit budget or subordinate unit budget shall be classified as a sub-budget of a unit budget or a sub-budget of a subordinate unit budget.
第20條 單位預算或附屬單位預算內，依機關別或基金別所編之各預算，為單位預算之分預算或附屬單位預算之分預算。

Article 21 The compilation procedure of the Special Fund established by the government shall be governed by this Act; provided, however, that revenues, expenditures as well as custody of the Special Fund shall be governed by regulations stipulated by the Executive Yuan and further submitted to the Legislative Yuan.
第21條 政府設立之特種基金，除其預算編製程序依本法規定辦理外，其收支保管辦法，由行政院定之，並送立法院。

Article 22 The budget shall establish reserve funds, divided into the first reserve fund and the secondary reserve fund:
第22條 預算應設預備金，預備金分第一預備金及第二預備金二種︰

1.The first reserve fund shall be set under the unit budget of a government agency, which shall not exceed one-hundredth (1/100) of the total current expenditures.
一第一預備金於公務機關單位預算中設定之，其數額不得超過經常支出總額百分之一。

2.The secondary reserve fund shall be set under the general budget, the amount of which shall be determined according to the financial conditions.
二第二預備金於總預算中設定之，其數額視財政情況決定之。

No reserve funds shall be used for any budget items deleted or budget amount cut down by the Legislative Yuan at the review unless used for Allocations for Legal Expenses or otherwise agreed upon by the Legislative Yuan.
立法院審議刪除或刪減之預算項目及金額，不得動支預備金。但法定經費或經立法院同意者，不在此限。

Use of reserve funds in excess of NT$50 million each time by each and every government agency shall be subject to prior filing with the Legislative Yuan for reference, save those cases of emergency disbursement for calamities.
各機關動支預備金，其每筆數額超過五千萬元者，應先送立法院備查。但因緊急災害動支者，不在此限。

Article 23 Current revenues and expenditures of the government shall be balanced.Unless due to abnormal conditions in the budgetary fiscal year, capital revenue, government bonds and borrowing, as well as surplus from the previous fiscal year, shall not be used for current expenditures;
第23條 政府經常收支，應保持平衡，非因預算年度有異常情形，資本收入、公債與賒借收入及以前年度歲計賸餘不得充經常支出之用。

provided, however, that if there is a surplus from the current revenues and expenditures, the surplus may be used for capital expenditures.
但經常收支如有賸餘，得移充資本支出之財源。

Article 24 Unless otherwise provided for by law, revenue from tax collection, service fees and revenue generated from implementation of control or other compulsory revenue shall be subject to the budgetary procedure as specified under this Act.
第24條 政府徵收賦稅、規費及因實施管制所發生之收入，或其他有強制性之收入，應先經本法所定預算程序。但法律另有規定者，不在此限。

Article 25 The government shall not, outside of the scope of the budget, use public money or funds, dispose of public property or make investments.
第25條 政府不得於預算所定外，動用公款、處分公有財物或為投資之行為。

Disbursement in violation of the preceding Paragraph shall be restituted in accordance with the provisions provided for in the Civil Code for management of affairs without mandate or torts.
違背前項規定之支出，應依民法無因管理或侵權行為之規定請求返還。

Article 26 The procurement, sale or exchange of bulky movable property and real property of government shall be conducted pursuant to the budgetary procedure provided for in this Act.
第26條 政府大宗動產、不動產之買賣或交換，均須依據本法所定預算程序為之。

Article 27 Unless provided for by law, the government shall not add extra debt outside the scope of the budget; provided, however, that treasury bills may be issued to balance short-term revenues and expenditures of the national treasury in accordance with the National Treasury Act.
第27條 政府非依法律，不得於其預算外增加債務；其因調節短期國庫收支而發行國庫券時，依國庫法規定辦理。

Chapter Two Planning and Compilation of Budget
第二章預算之籌劃及擬編

Article 28 The central budget accounting and statistics agency, competent central economic planning agency, auditing agency, competent central finance agency and all other relevant agencies shall, prior to planning and compilation of budget estimates, forward the information within the following scopes that could serve as a reference for determination of administrative policies to be implemented in the next year to the Executive Yuan:
第28條 中央主計機關、中央經濟建設計畫主管機關、審計機關、中央財政主管機關及其他有關機關應於籌劃擬編概算前，依左列所定範圍，將可供決定下年度施政方針之參考資料送行政院︰

1.The central budget accounting and statistics agency shall provide the accounting statistics and analysis concerning financial and economic conditions of the previous fiscal year, the trend for the supply and demand of national resources for the next fiscal year as well as suggestions for the enhancement of official and financial efficiency.
一中央主計機關應供給以前年度財政經濟狀況之會計統計分析資料，及下年度全國總資源供需之趨勢，與增進公務及財務效能之建議。

2.The competent central economic planning agency shall provide the review and comments on major economic projects of the previous fiscal year as well as the outlook for the future.
二中央經濟建設計畫主管機關應供給以前年度重大經濟建設計畫之檢討意見與未來展望。

3.The auditing agency shall provide information related to the auditing of the budget implementation of the previous year, and suggestions for enhancement of financial efficiency and reduction of non-economic expenditures.
三審計機關應供給審核以前年度預算執行之有關資料，及財務上增進效能與減少不經濟支出之建議。

4.The competent central finance agency shall provide information regarding the revenues of the previous year, and suggestions for enhancement of financial efficiency and reduction of non-economic expenditures, financial measures for the next year, as well as the probable maximum revenues.
四中央財政主管機關應供給以前年度收入狀況，財務上增進效能與減少不經濟支出之建議及下年度財政措施，與最大可能之收入額度。

5.Other relevant agencies shall provide information related to the determination of administrative policies.
五其他有關機關應供給與決定施政方針有關之資料。

Article 29 The Executive Yuan shall try to compile Statistics on National Wealth, Green National Income Account and report on tax expenditures and transferring expenditures.
第29條 行政院應試行編製國富統計、綠色國民所得帳及關於稅式支出、移轉性支付之報告。

Article 30 The Executive Yuan shall set the administrative policies for the next fiscal year nine (9) months prior to the beginning of the next fiscal year.
第30條 行政院應於年度開始九個月前，訂定下年度之施政方針。

Article 31 The central budget accounting and statistics agency shall, in accordance with the administrative policies, prepare budget compilation directions for the next fiscal year and submit the same to the Executive Yuan for approval and distribution to each and every government agency to act accordingly.
第31條 中央主計機關應遵照施政方針，擬訂下年度預算編製辦法，呈報行政院核定，分行各機關依照辦理。

Article 32 All competent agencies shall, in accordance with the administrative policies and the budgetary compilation principles and budget compilation directions approved by the Executive Yuan, prepare a policy implementation plan and a business plan, as well as budget estimates for annual revenues and annual expenditures covering the scope of their jurisdictions and forward the same to the Executive Yuan.
第32條 各主管機關遵照施政方針，並依照行政院核定之預算籌編原則及預算編製辦法，擬定其所主管範圍內之施政計畫及事業計畫與歲入、歲出概算，送行政院。

Where newly prepared or altered parts of the policy implementation plan as referred to in the preceding Paragraph covers a period over one fiscal year, the complete plan must be attached.
前項施政計畫，其新擬或變更部分超過一年度者，應附具全部計畫。

Article 33 The policy implementation plan as referred to in the preceding Article and budget estimates may, depending on actual needs, be compiled for long-term application; the regulations for which shall be stipulated by the Executive Yuan.
第33條 前條所定之施政計畫及概算，得視需要，為長期之規劃擬編；其辦法由行政院定之。

Article 34 With respect to major public construction projects and major policy implementation plans, before the budget estimates and budget proposals are compiled, a cost efficiency analysis report on the alternative measures and substitute measures must be first drawn up and attached with a description of the financing and capital employment.And the report should be forwarded to the Legislative Yuan for its files and reference.
第34條 重要公共工程建設及重大施政計畫，應先行製作選擇方案及替代方案之成本效益分析報告，並提供財源籌措及資金運用之說明，始得編列概算及預算案，並送立法院備查。

Article 35 The central budget accounting and statistics agency shall audit budget estimates of all kinds in accordance with the law and, depending on actual needs, listen to the description of the budget estimate contents briefed by the competent agency that compiles the budget estimates.
第35條 中央主計機關依法審核各類概算時，應視事實需要，聽取各主管機關關於所編概算內容之說明。

Article 36 When the Executive Yuan approves the budget estimates of each and every competent agency on the basis of the audit report made by the central budget accounting and statistics agency, for the annual expenditures, it may only approve a quota and notify the relevant competent agency respectively to instruct its subordinate unit to prepare the next year’s budget according to its plan and the budget compilation directions.
第36條 行政院根據中央主計機關之審核報告，核定各主管機關概算時，其歲出部分得僅核定其額度，分別行知主管機關轉令其所屬機關，各依計畫，並按照編製辦法，擬編下年度之預算。

Article 37 The unit budget of each and every government agency shall be compiled by the accounts of source for annual revenues and, by accounts of function, program, operation or objective for the annual expenditures.
第37條 各機關單位預算，歲入應按來源別科目編製之，歲出應按政事別、計畫或業務別與用途別科目編製之

Each program shall, unless unable to measure the workload, choose a respective working measurement unit to calculate the official cost.
各項計畫，除工作量無法計算者外，應分別選定工作衡量單位，計算公務成本編列。

Article 38 The allocations subsidized by each and every government agency unit to the local government shall be collectively described by a table in the general budget proposal.
第38條 各機關單位補助地方政府之經費，應於總預算案中彙總列表說明。

Article 39 The compilation of the budget of Allocations for Continuous Expenses shall state the contents, total expenses, implementation period, and quota for each fiscal year of the complete plan.
第39條 繼續經費預算之編製，應列明全部計畫之內容、經費總額、執行期間及各年度之分配額;

The budget for each year shall be prepared according to the quota of each fiscal year.
依各年度之分配額，編列各該年度預算。

Article 40 The source accounts and their amounts of the annual revenues of the unit budget and the program and operation accounts and their amounts of the annual expenditures shall be compiled into the general budget;
第40條 單位預算應編入總預算者，在歲入為來源別科目及其數額，在歲出為計畫或業務別科目及其數額。

provided, however, that where national secrets are involved, they may be compiled separately.
但涉及國家機密者，得分別編列之。

Article 41 The unit budget and subordinate unit budget of each and every government agency shall be forwarded to the respective competent agency before the given time limit.
第41條 各機關單位預算及附屬單位預算，應分別依照規定期限送達各該主管機關。

Where the profit or loss of each and every department of the state-owned enterprises or other business it invested in is independently computed, the sub-budget of the department or other business it invested in shall be attached.
各國營事業機關所屬各部門或投資經營之其他事業，其資金獨立自行計算盈虧者，應附送各該部門或事業之分預算。

With respect to businesses invested in or managed by each and every department or foundation donated to by the government, the competent agency shall, after the efficiency assessment of the investment or donation in the previous fiscal year is made and brought into the final accounting of budget, draw up the operation and capital employment plan, respectively, for submission to the Legislative Yuan every year.
各部門投資或經營之其他事業及政府捐助之財團法人，每年應由各該主管機關就以前年度投資或捐助之效益評估，併入決算辦理後，分別編製營運及資金運用計畫送立法院。

Article 42 Each and every competent agency shall audit the budget of annual revenues, annual expenditures and business budget within the scope of its jurisdiction with comments.
第42條 各主管機關應審核其主管範圍內之歲入、歲出預算及事業預算，加具意見，

The competent agency shall forward its comments together with the collected unit budgets of each and every subordinate unit and the main agency, as well as subordinate unit budgets, to the central budget accounting and statistics agency within the given time limit.
連同各所屬機關以及本機關之單位預算，暨附屬單位預算，依規定期限，彙轉中央主計機關；

The competent agency shall also forward the compiled budget of annual revenues to the competent central finance agencies at the same time.
同時應將整編之歲入預算，分送中央財政主管機關。

Article 43 Each and every competent agency shall, by the sequence of priority, arrange the annual expenditures budget estimates of its agency unit for review and reference by the Legislative Yuan.
第43條 各主管機關應將其機關單位之歲出概算，排列優先順序，供立法院審議之參考。

The preceding Paragraph shall apply, mutatis mutandis, to the general budget proposal for the central government compiled by the central budget accounting and statistics agency.
前項規定，於中央主計機關編列中央政府總預算案時，準用之。

Article 44 The competent central finance agency shall, with respect to the budget for annual revenues submitted by each and every competent agency, add its comments and, together with the budget for annual revenues under its jurisdiction, forward the combined budget to the central budget accounting and statistics agency.
第44條 中央財政主管機關應就各主管機關所送歲入預算，加具意見，連同其主管歲入預算，綜合編送中央主計機關。

Article 45 The central budget accounting and statistics agency shall prepare the general budget proposal of the central government by combining the various annual expenditures budget and the combined annual revenues budget compiled by the competent central finance agency, and compile the subordinate unit budgets, including the business and non-business ones, in a consolidated table with a description.The central budget accounting and statistics agency shall submit the above-mentioned consolidated table and its comments together with each and every subordinate unit budget along with the general budget proposal to the Executive Yuan for forwarding to the Executive Council of the Executive Yuan.
第45條 中央主計機關將各類歲出預算及中央財政主管機關綜合擬編之歲入預算，彙核整理，編成中央政府總預算案，並將各附屬單位預算，包括營業及非營業者，彙案編成綜計表，加具說明，連同各附屬單位預算，隨同總預算案，呈行政院提出行政院會議。

In case the annual revenues and annual expenditures of the general budget proposal as referred to in the preceding Paragraph are not balanced, the central budget accounting and statistics agency shall seek and propose solutions jointly with the central competent finance agency.
前項總預算案歲入、歲出未平衡時，應會同中央財政主管機關提出解決辦法。

Article 46 The general budget proposal of the central government, subordinate unit budget and its consolidated table shall, after a decision is made by the Executive Council of the Executive Yuan, be turned over to the central budget accounting and statistics agency for compilation and, along with the policy implementation plan, submitted by the Executive Yuan to the Legislative Yuan for its review four (4) months before the beginning of the fiscal year.
第46條 中央政府總預算案與附屬單位預算及其綜計表，經行政院會議決定後，交由中央主計機關彙編，由行政院於會計年度開始四個月前提出立法院審議，並附送施政計畫。

Article 47 Unless otherwise stipulated by this Act, compilation of budget estimates and the budget of each and every government agency, approval and the deadline of the approval as well as the number of copies of the prepared budget to be submitted shall be determined by the Executive Yuan.
第47條 各機關概算、預算之擬編、核轉及核定期限以及應行編送之份數，除本法已有規定者外，由行政院定之。

Chapter Three Review of Budget
第三章預算之審議

Article 48 During the review of the general budget proposal by the Legislative Yuan, the premier, the director-general of the Directorate General of Budget Accounting and Statistics Executive Yuan, the minister of finance shall be present to report respectively on the policy implementation plan and the process of compilation of the annual revenues and annual expenditures of the budget.
第48條 立法院審議總預算案時，由行政院長、主計長及財政部長列席，分別報告施政計畫及歲入、歲出預算編製之經過。

Article 49 Review of the budget proposal shall focus on the scale of annual expenditures, surplus or shortage of the budget, performance and efficiency of the plan, and sequence of priorities.For annual revenues, the main focus of review shall be on the annual revenues contemplated to be altered or set, as determined by the accounts of source.
第49條 預算案之審議，應注重歲出規模、預算餘絀、計畫績效、優先順序，其中歲入以擬變更或擬設定之收入為主，審議時應就來源別決定之；

For annual expenditures, the main focus of review shall be on annual expenditures contemplated to be altered or set, as determined by the accounts of the agency, function and the Fund.
歲出以擬變更或擬設定之支出為主，審議時應就機關別、政事別及基金別決定之。

Article 50 Review of the budget for the Special Fund shall be primarily centered on the business plan, business revenues and expenditures, production costs, employment of capital, reinvestment and major construction projects for the Enterprise Fund; for other categories of the Special Fund, the main focus shall be centered on the employment plan of the Fund.
第50條 特種基金預算之審議，在營業基金以業務計畫、營業收支、生產成本、資金運用、轉投資及重大之建設事業為主；在其他特種基金，以基金運用計畫為主。

Article 51 The general budget proposal shall be forwarded to the Legislative Yuan for review and approval one (1) month prior to the beginning of a new fiscal year, and announced by the President fifteen (15) days prior to the beginning of a new fiscal year.
第51條 總預算案應於會計年度開始一個月前由立法院議決，並於會計年度開始十五日前由總統公布之；

For the part of the budget containing any secret information, it shall not be announced publicly.
預算中有應守秘密之部分，不予公布。

Article 52 The additional conditions or duration for a legal budget shall govern, unless not permitted by law.
第52條 法定預算附加條件或期限者，從其所定。但該條件或期限為法律所不許者，不在此限。

Each and every agency unit shall, with reference to related laws and regulations, implement the additional resolutions attached to the budget proposal adopted by the Legislative Yuan.
立法院就預算案所為之附帶決議，應由各該機關單位參照法令辦理。

Article 53 During the review of the general budget proposal at the joint committee meeting and the plenary meeting of the Legislative Yuan, the issues and number of attendees may be limited for pro and con debate or debate between or among political parties.
第53條 總預算案於立法院全院各委員會聯席會議及院會審查時，得限定議題及人數，進行正反辯論或政黨辯論。

Article 54 In case review of the general budget proposal cannot be completed within the given time limit as provided in Article 51 hereof, implementation of the budget by each and every government agency may be conducted in accordance with the following rules:
第54條 總預算案之審議，如不能依第五十一條期限完成時，各機關預算之執行，依下列規定為之：

1.On the part of revenues, the revenues shall be received and verified temporarily according to the standards used in the previous fiscal year and actual number of occurrences.
一收入部分暫依上年度標準及實際發生數，覈實收入。

2.On the part of expenditures:
二支出部分：

(1) New capital expenditure and new plan expenditure may be disbursed only after the completion of the review procedure for the budget of the current year unless the expenditures are disbursed in accordance with Article 88 hereof or otherwise agreed upon by the Legislative Yuan.
(一)新興資本支出及新增計畫，須俟本年度預算完成審議程序後始得動支。但依第八十八條規定辦理或經立法院同意者，不在此限。

(2) For plans other than those mentioned in the preceding Item, disbursement may be carried out in accordance with the originally authorized plan or the number of budgets actually implemented in the previous fiscal year.
(二)前目以外計畫得依已獲授權之原訂計畫或上年度執行數，覈實動支。

3.Revenues and expenditures may be performed to meet the relevant statutory obligations.
三履行其他法定義務收支。

4.Raising of debt in response to the needs of revenues and expenditures for the preceding three Sub-paragraphs may be conducted.
四因應前三款收支調度需要之債務舉借，覈實辦理。

Chapter Four Implementation of Budget
第四章預算之執行

Article 55 Each and every government agency shall, in accordance with its legal budget and the rules set by the central budget accounting and statistics agency, compile the distribution budget for annual revenues and annual expenditures.
第55條 各機關應按其法定預算，並依中央主計機關之規定編造歲入、歲出分配預算。

The distribution budget as referred to in the preceding Paragraph shall be distributed by the month or by term in accordance with the implementation plan, and shall be completed prior to implementation of the budget.
前項分配預算，應依實施計畫按月或按期分配，均於預算實施前為之。

Article 56 The distribution budget made by each and every government agency shall be forwarded to the central budget accounting and statistics agency for approval.
第56條 各機關分配預算，應遞轉中央主計機關核定之。

Article 57 The central budget accounting and statistics agency shall notify the competent central finance agency and auditing agency with respect to the distribution budget approved under the preceding Article and notify the competent agency and the agency that originally compiled the distribution budget.
第57條 前條核定之分配預算，應即由中央主計機關通知中央財政主管機關及審計機關，並將核定情形，通知其主管機關及原編造機關。

Article 58 During the implementation period of the distribution budget by each and every government agency, if a revision of the distribution budget is necessary because of alteration of the original implementation plan or adjustment of the implementation progress and the distributed quota, the procedural rules under the preceding three Articles shall apply mutatis mutandis.
第58條 各機關於分配預算執行期間，如因變更原定實施計畫，或調整實施進度及分配數，而有修改分配預算之必要者，其程序準用前三條之規定。

Article 59 In implementing the distribution budget for annual revenues, each and every government agency shall examine actual revenues by the month or by term; any excess amount shall be turned into the national treasury and shall not be unilaterally offset or used for other purposes.
第59條 各機關執行歲入分配預算，應按各月或各期實際收納數額考核之；其超收應一律解庫，不得逕行坐抵或挪移墊用。

Article 60 For national property or stocks permitted for sale by law, they shall be sold according to the market price when the ongoing market price is higher than the budget.
第60條 依法得出售之國有財產及股票，市價高於預算者，應依市價出售。

Article 61 In implementing the distribution budget for annual expenditures, each and every government agency shall examine actual expenditures by the month or by the completed progress of the phase-in plan and actual disbursement of allocations item by item.The central budget accounting and statistics agency shall forward the review report on major matters to the Legislative Yuan for file and reference.
第61條 各機關執行歲出分配預算，應按月或分期實施計畫之完成進度與經費支用之實際狀況逐級考核之，並由中央主計機關將重要事項考核報告送立法院備查；

Allocations for the following month or the following term shall not be disbursed in advance.
其下月或下期之經費不得提前支用;

Unless processed in accordance with Article 69 hereof, the surplus, if any, may be carried over to the following month or the following term for continued application; provided, that it shall be in the same fiscal year.
遇有賸餘時，除依第六十九條辦理外，得轉入下月或下期繼續支用。但以同年度為限。

Article 62 Within the general budget, there shall be no interaccount use of allocations between separate agency accounts, between separate function accounts and between separate program or operation accounts; provided, however, that this provision shall not apply to the statutory unified accounts appropriated by the Executive Yuan and the first reserve fund.
第62條 總預算內各機關、各政事及計畫或業務科目間之經費，不得互相流用。但法定由行政院統籌支撥之科目及第一預備金，不在此限。

Article 63 With respect to the distribution budget for annual expenditures of each and every government agency, if there are no adequate and sufficient allocations in any objective accounts under the program or operation accounts while there is surplus in other accounts, interaccount use may be conducted in accordance with the rules set by the central budget accounting and statistics agency; provided, however, that the surplus shall not be used for expenses on personnel.
第63條 各機關之歲出分配預算，其計畫或業務科目之各用途別科目中有一科目之經費不足，而他科目有賸餘時，應按中央主計機關之規定流用之。但不得流用為用人經費。

Article 64 In case any government agency finds the allocations are not adequate and sufficient in implementing the distribution budget for annual expenditures, it shall seek the approval of a higher competent authority and forwarding the approval to the central budget accounting and statistics agency for file and reference before the first reserve fund is disbursed.The central budget accounting and statistics agency shall notify the auditing agency and competent central finance agency of the above situation.
第64條 各機關執行歲出分配預算遇經費有不足時，應報請上級主管機關核定，轉請中央主計機關備案，始得支用第一預備金，並由中央主計機關通知審計機關及中央財政主管機關。

Article 65 Each and every government agency shall, in accordance with the rules set by the central budget accounting and statistics agency, prepare a report on the implementation status of the budget and the programs to be filed with its competent agency for forwarding to the central budget accounting and statistics agency, auditing agency and competent central finance agency.
第65條 各機關應就預算配合計畫執行情形，按照中央主計機關之規定編製報告，呈報主管機關核轉中央主計機關、審計機關及中央財政主管機關。

Article 66 The central budget accounting and statistics agency may, depending on actual needs, assign its auditors to check the budget implementation status of any government agency from time to time.
第66條 中央主計機關對於各機關執行預算之情形，得視事實需要，隨時派員調查之。

Article 67 In case the budget for any major construction investment plan of any government agency has not been disbursed within five (5) years, the budget shall be subject to renewed review.
第67條 各機關重大工程之投資計畫，超過五年未動用預算者，其預算應重行審查。

Article 68 The central budget accounting and statistics agency, auditing agency and competent central finance agency may, from time to time, make an on-site audit of the budget and its employment status as to disbursement, and may further demand the following personnel for furnishing a report:
第68條 中央主計機關、審計機關及中央財政主管機關得實地調查預算及其對待給付之運用狀況，並得要求左列之人提供報告︰

1.Budget implementation agency.
一預算執行機關。

2.Contractor of a public construction project.
二公共工程之承攬人。

3.Providers of goods or services.
三物品或勞務之提供者。

4.Recipients of national investment, cooperation, subsidies or commissions for any project.
四接受國家投資、合作、補助金或委辦費者。

5.Manager of national allocations or property.
五管理國家經費或財產者。

6.Recipient of national distribution budget.
六接受國家分配預算者。

7.Recipients of loans, guarantees or sureties provided by the budget allocations.
七由預算經費提供貸款、擔保或保證者。

8.The principal commissioned for investigation, test or study.
八受託辦理調查、試驗、研究者。

9.Other final recipients of allocations or benefits.
九其他最終領取經費之人或受益者。

Article 69 In reviewing reports filed by each and every government agency, or the results of an on-site audit in accordance with Article 66 hereof, if the central budget accounting and statistics agency finds the concerned agency has failed to complete its scheduled work by the quarter or term, or there is a necessity to save the original budget for annual expenditures, the central budget accounting and statistics agency may negotiate with its competent agency for reporting the case to the Executive Yuan for approval to have part or the entire approved distributed quota or distributed quota in each term in the future listed as a reserve to be disbursed on a special project basis when actual needs arise or to be listed as surplus.
第69條 中央主計機關審核各機關報告，或依第六十六條規定實地調查結果發現該機關未按季或按期之進度完成預定工作，或原定歲出預算有節減之必要時，得協商其主管機關呈報行政院核定，將其已定分配數或以後各期分配數之一部或全部，列為準備，俟有實際需要，專案核准動支或列入賸餘辦理。

Article 70 In case any government agency is found to have any of the following circumstances, the concerned agency may, subject to approval by the Executive Yuan, use the secondary reserve fund and adjust the amount in the original account to which it belongs and the Executive Yuan shall compile a table of disbursed amount and forward the same to the Legislative Yuan for review afterward:
第70條 各機關有左列情形之一，得經行政院核准動支第二預備金及其歸屬科目金額之調整，事後由行政院編具動支數額表，送請立法院審議︰

1.Allocations for a plan originally approved become inadequate and insufficient as a result of approved adjustment on the allocations in response to actual needs.
一原列計畫費用因事實需要奉准修訂致原列經費不敷時。

2.The original plan requires additional allocations due to an increase in the volume of operations.
二原列計畫費用因增加業務量致增加經費時。

3.Additional plans and allocations are required in response to a sudden political event.
三因應政事臨時需要必須增加計畫及經費時。

Article 71 In the course of budget implementation, if a special event in the nation occurs that makes it necessary to reduce the budget allocations, reduction of the budget may be conducted by a presidential order subject to a resolution by the Executive Council of the Executive Yuan.
第71條 預算之執行，遇國家發生特殊事故而有裁減經費之必要時，得經行政院會議之決議，呈請總統以令裁減之。

Article 72 At the end of the fiscal year, the revenues that have already accrued, but have not been received by an agency, shall be carried over to the next fiscal year as accounts receivable; the use of the allocations that have not been used shall immediately cease.
第72條 會計年度結束後，各機關已發生尚未收得之收入，應即轉入下年度列為以前年度應收款；其經費未經使用者，應即停止使用。

However, for the obligations or contractual responsibilities that have already occurred, but not yet repaid or released, it maybe carried over to the next fiscal year as accounts payable for the previous year or expenditure encumbrances subject to approval.
但已發生而尚未清償之債務或契約責任部分，經核准者，得轉入下年度列為以前年度應付款或保留數準備。

Article 73 At the end of a fiscal year, the national treasury shall carry over the surplus to the next fiscal year.
第73條 會計年度結束後，國庫賸餘應即轉入下年度。

Article 74 According to article 72 hereof, the accounts payable from the previous year or expenditure encumbrances carried over to the next year shall, within ten (10) days after the end of a fiscal year, be reported to the competent agency forwarding it to the Executive Yuan for approval and notifying the central budget accounting and statistics agency, auditing agency and competent central finance agency of the approval, respectively.
第74條 第七十二條規定，轉入下年度之應付款及保留數準備，應於會計年度結束期間後十日內，報由主管機關核轉行政院核定，分別通知中央主計機關、審計機關及中央財政主管機關。

Article 75 For any amount paid by error or overdraft, the amount paid in advance but to be reimbursed in accordance with law, and surplus of prepaid payment or payment by estimate, if any of the amount is turned in after the end of a fiscal year, the amount shall be deemed as surplus and shall be carried over to the next fiscal year as revenues.
第75條 誤付透付之金額及依法墊付金額，或預付估付之賸餘金額，在會計年度結束後繳還者，均視為結餘，轉帳加入下年度之收入。

Article 76 For the quota of Allocations for Continuous Expenses distributed by year, the unused portion after the end of each year may be carried over to next fiscal year for disbursement.
第76條 繼續經費之按年分配額，在一會計年度結束後，未經使用部分，得轉入下年度支用之。

Article 77 If there is any difference in the budget amount that shall be turned in to the national treasury by a subordinate unit as listed in the general budget after review of the legislative process, the Executive Yuan shall, in accordance with the final Legislative Yuan-approved amount, adjust the budget and implement it accordingly.
第77條 總預算所列各附屬單位預算機關應行繳庫數，經立法程序審定後如有差異時，由行政院依照立法院最後審定數額，調整預算所列數額並執行之。

Article 78 The budget amount that shall be turned in to the national treasury by each and every subordinate unit shall, in accordance with the budget, be listed as distribution budget for annual revenues and reported for being turned in by each term by the competent agency.
第78條 各附屬單位預算機關應行繳庫數，應依預算所列，由主管機關列入歲入分配預算依期報解。

At the final accounting of the budget, an adjustment shall be made in accordance with the result of final accounting of the budget as well as the distribution results made pursuant to statutory procedure.Where the amount that shall be turned in to the national treasury that exceeds the budget, the entire amount shall be turned in to the national treasury.
年度決算時，應按其決算及法定程序分配結果調整之，分配結果，應行繳庫數超過預算者，一律解庫。

Chapter FiveAdditional Budget and Special Budget
第五章追加預算及特別預算

Article 79 Each and every government agency may apply for an additional annual expenditures budget under either of the following circumstances:
第79條 各機關因左列情形之一，得請求提出追加歲出預算︰

1.Increase of operational work or business in accordance with the law, thereby causing an increase in expenses.
一依法律增加業務或事業致增加經費時。

2.Newly added agency established in accordance with the law.
二依法律增設新機關時。

3.Expenses for the business being handled exceeds the legal budget due to a major incident.
三所辦事業因重大事故經費超過法定預算時。

4.Where additional budget is required under related laws and regulations.
四依有關法律應補列追加預算者。

Article 80 The funds for the additional annual expenditures budget under the preceding Article shall be raised by the competent central finance agency in order to maintain a balance.
第80條 前條各款追加歲出預算之經費，應由中央財政主管機關籌劃財源平衡之。

Article 81 In case there is an unusual special shortage of legal annual revenues for which Article 71 hereof is not applicable, the competent central finance agency shall make plans to offset the shortage and the Executive Yuan shall make adjustments by increasing or decreasing the budget.
第81條 法定歲入有特別短收之情勢，不能依第七十一條規定辦理時，應由中央財政主管機關籌劃抵補，並由行政院提出追加、追減預算調整之。

Article 82 The provisions regarding the general budget of this Act shall apply, mutatis mutandis, to compilation, review and implementation procedures of the additional budget.
第82條 追加預算之編造、審議及執行程序，均準用本法關於總預算之規定。

Article 83 In any of the following circumstances, the Executive Yuan may, outside of the annual general budget, propose a special budget:
第83條 有左列情事之一時，行政院得於年度總預算外，提出特別預算︰

1.National defense emergency facilities or war.
一國防緊急設施或戰爭。

2.Major national economic event.
二國家經濟重大變故。

3.Major calamities.
三重大災變。

4.Major political event that takes place irregularly or once every few years.
四不定期或數年一次之重大政事。

Article 84 For the review procedure for a special budget, the provisions regarding the general budget in this Act shall apply mutatis mutandis; provided, however, that part of the budget may be appropriated in response to emergency needs under the circumstances as specified in Paragraphs One to Three of the preceding Article.
第84條 特別預算之審議程序，準用本法關於總預算之規定。但合於前條第一款至第三款者，為因應情勢之緊急需要，得先支付其一部。

Chapter Six Subordinate Unit Budget
第六章附屬單位預算

Article 85 The Enterprise Fund budget in the subordinate unit budget shall be compiled according to the following rules:
第85條 附屬單位預算中，營業基金預算之擬編，依左列規定辦理︰

1.Each and every competent agency of state-owned enterprises shall, in accordance with the administrative policies and the Executive Yuan-approved general principles for business plan and budget compilation directions, prepare the business plan for the enterprises under its jurisdiction and instruct its subordinate enterprises respectively to draw up a business plan and, based on the business plan, compile the budget.
一各國營事業主管機關遵照施政方針，並依照行政院核定之事業計畫總綱及預算編製辦法，擬訂其主管範圍內之事業計畫，並分別指示所屬各事業擬訂業務計畫；根據業務計畫，擬編預算。

2.The major contents of the Enterprise Fund budget are as follows:
二營業基金預算之主要內容如左︰

(1) Estimate of revenues and expenditures from business.
(一)營業收支之估計。

(2) Construction, improvement, expansion of fixed assets and source of capital, as well as, cost and efficiency analysis of investment plans.
(二)固定資產之建設、改良、擴充與其資金來源及其投資計畫之成本與效益分析。

(3) Raising and repayment of long-term debt.
(三)長期債務之舉借及償還。

(4) Estimate of capital reinvestment and its profit and loss.
(四)資金之轉投資及其盈虧之估計。

(5) Estimate of profit distribution and loss replenishment.
(五)盈虧撥補之預計。

3.The rules specified in the preceding Sub-paragraph shall apply mutatis mutandis to the budget for newly established enterprises.
三新創事業之預算，準用前款之規定。

4.For transfer, suspension of operation or cancellation of state-owned enterprises, the budget shall be compiled on the basis of liquidation of assets and liability and related revenues and expenditures.
四國營事業辦理移轉、停業或撤銷時，其預算應就資產負債之清理及有關之收支編列之。

5.Computation standards for the estimate of business revenues and expenditures shall be set in accordance with the individual business situation.
五營業收支之估計，應各依其業務情形，訂定計算之標準；

Where cost accounting applies, the cost computation method, unit cost, consumption of labor and quantity of materials, as well as related information, shall be attached by products, and variable costs and fixed costs shall be analyzed.
其應適用成本計算者，並應按產品別附具成本計算方式、單位成本、耗用人工及材料之數量與有關資料，並將變動成本與固定成本分析之。

6.Items for distribution of surplus and replenishment of loss are as follows:
六盈餘分配及虧損填補之項目如左︰

(1) Distribution of surplus:
(一)盈餘分配︰

(i) Replenishment of losses over the years.
甲、填補歷年虧損。

(ii) Appropriation of legal reserves.
乙、提列公積。

(iii) Distribution of dividends or bonus, or profits to be paid to the national treasury.
丙、分配股息紅利或繳庫盈餘。

(iv) All matters for distribution in accordance with the law.
丁、其他依法律應行分配之事項。

(v) Undistributed surplus.
戊、未分配盈餘。

(2) Replenishment of loss:(i) Appropriation of undistributed surplus.
(二)虧損填補︰甲、撥用未分配盈餘。

(ii) Appropriation of legal reserves.
乙、撥用公積。

(iii) Decrease of capital.
丙、折減資本。

(iv) Increase of capital to make up for the loss.
丁、出資填補。

7.With respect to investment, which requires over a year to complete, the contents of the plan, total amount of investment, period of implementation, and annual distribution quota for each year shall be described clearly.
七有關投資事項，其完成期限超過一年度者，應列明計畫內容、投資總額、執行期間及各年度之分配額；

The respective annual budget shall be compiled in accordance with the annual distribution quota for each year.
依各年度之分配額，編列各該年度預算。

Transfer, suspension of operation of state-owned enterprises shall be conducted in accordance with the budgetary procedure.
國營事業辦理移轉、停業，應依預算程序辦理。

Article 86 The amount of profits to be paid to the national treasury, losses to be made up by the treasury and the increase or withdrawal of government investment of the Enterprise Fund of subordinate unit budgets shall be compiled into the general budget; for other categories of the Special Fund, losses to be made up by the treasury and the amount to be paid to the treasury shall be compiled into the general budget.
第86條 附屬單位預算應編入總預算者，在營業基金為盈餘之應解庫額及虧損之由庫撥補額與資本由庫增撥或收回額；在其他特種基金，為由庫撥補額或應繳庫額。

When each and every agency of a subordinate unit budget processes capital increase by legal reserve of the previous fiscal year appropriated in accordance with the statutory procedure, the Legislative Yuan-approved amount in the subordinate unit budget for the current year shall govern, without being required to compile the amount into the general budget as set forth in the preceding Paragraph.
各附屬單位預算機關辦理以前年度依法定程序所提列之公積轉帳增資時，以立法院通過之當年度各該附屬單位預算所列數額為準，不受前項應編入總預算之限制。

Article 87 Each and every agency that compiles the Enterprise Fund budget shall, according to its business condition and Article 76 hereof, draw up the phase-in implementation plan and table of estimate for revenues and expenditures; the revenues and expenditures required to be adjusted in conjunction with the fluctuation of the business shall be handled in the final accounting of the budget.
第87條 各編製營業基金預算之機關，應依其業務情形及第七十六條之規定編造分期實施計畫及收支估計表，其配合業務增減需要隨同調整之收支，併入決算辦理。

The execution of the phase-in implementation plan and table of estimates for revenues and expenditures as referred to in the preceding Paragraph shall be first approved by the competent agency; the approval shall also be forwarded to the central budget accounting and statistics agency, auditing agency and competent central finance agency for their files and reference.
前項分期實施計畫及收支估計表，應報由各該主管機關核定執行，並轉送中央主計機關、審計機關及中央財政主管機關備查。

Article 88 Implementation of the subordinate unit budget, if there are major changes in the management environment or for normal operation needs, may, with approval by the Executive Yuan, proceed in advance without being restricted by Articles 25 to 27 hereof.
第88條 附屬單位預算之執行，如因經營環境發生重大變遷或正常業務之確實需要，報經行政院核准者，得先行辦理，並得不受第二十五條至第二十七條之限制。

However, when it involves construction, improvement, expansion of fixed assets, capital reinvestment, sale of assets, raising of long-term debt and debt repayment, supplementary budget procedure shall be required.
但其中有關固定資產之建設、改良、擴充及資金之轉投資、資產之變賣及長期債務之舉借、償還，仍應補辦預算。

When a transaction from the Enterprise Fund is in excess of NT$300 million and NT$100 million for other Funds, the case shall be forwarded to the Legislative Yuan for their files and reference; provided, however, Funds processed according to Article 54 hereof or for emergency disbursement for calamities shall be exempted.
每筆數額營業基金三億元以上，其他基金一億元以上者，應送立法院備查；但依第五十四條辦理及因應緊急災害動支者，不在此限。

The preceding Paragraph shall apply to the implementation of the budget for official agencies that have enterprise or business behavior attached to its operations.
公務機關因其業務附帶有事業或營業行為之作業者，該項預算之執行，準用前項之規定。

The normal operation of the subordinate unit budget in Paragraph One shall refer to the current scope of operations of the subordinate unit.
第一項所稱之附屬單位預算之正常業務，係指附屬單位經常性業務範圍。

Article 89 In the subordinate unit budget, the losses to be made up by the treasury and the amount to be paid to the national treasury of the Special Fund budget, rather than the Enterprise Fund, shall be compiled into the general budget; provided, however, the surplus of operations or Funds appropriated from legal reserves are not included.
第89條 附屬單位預算中，營業基金以外其他特種基金預算應編入總預算者，為由庫撥補額或應繳庫額，但其作業賸餘或公積撥充基金額，不在此限，

For the compilation, review and implementation of the profit-loss and cost accounting of the budget, the provisions related to the Enterprise Fund shall apply mutatis mutandis; provided, however, that the Trust Fund shall be governed according to its given terms and conditions.
其預算之編製、審議及執行，除信託基金依其所定條件外，凡為餘絀及成本計算者，準用營業基金之規定。

Article 90 For any matters related to compilation, review and implementation of subordinate unit budgets not provided for in this Chapter, the provisions of other Chapters of this Act shall apply mutatis mutandis.
第90條 附屬單位預算之編製、審議及執行，本章未規定者，準用本法其他各章之有關規定。

Chapter Seven Supplementary Provisions
第七章附則

Article 91 Where legislators propose bills that largely increase annual expenditures or decrease annual revenues, legislators shall seek comments from the Executive Yuan and point out sources of funds; and, when necessary, proposals for amendments to other laws shall also be presented.
第91條 立法委員所提法律案大幅增加歲出或減少歲入者，應先徵詢行政院之意見，指明彌補資金之來源；必要時，並應同時提案修正其他法律。

Article 92 Agencies established not in accordance with the related organization laws and regulations shall not be allowed to compile a budget.
第92條 未依組織法令設立之機關，不得編列預算。

Article 93 The Judicial Yuan may independently compile its judicial budget estimates.
第93條 司法院得獨立編列司法概算。

The Executive Yuan may offer its comments on the judicial budget estimates compiled by the Judicial Yuan and compile the same into the general budget for review by the Legislative Yuan.
行政院就司法院所提之年度司法概算，得加註意見，編入中央政府總預算案，併送立法院審議。

In case the president of the Judicial Yuan deems it necessary, he or she may ask to be present at the joint committee meeting of the Legislative Yuan.
司法院院長認為必要時，得請求列席立法院全院各委員會聯席會議。

Article 94 Unless otherwise provided for by law, grant of quota, frequency, or other limited or fixed amount special licenses shall be conducted by open auction or public invitation to tender and the proceeds of which shall be turned in to the national treasury.
第94條 配額、頻率及其他限量或定額特許執照之授與，除法律另有規定外，應依公開拍賣或招標之方式為之，其收入歸屬於國庫。

Article 95 Members of the Control Yuan, Budget Accounting and Statistics commissioners, assistant auditor general, and prosecutors may, with regard to budget matters, prosecute, appeal or join the lawsuit for the agency or subordinate unit.
第95條 監察委員、主計官、審計官、檢察官就預算事件，得為機關或附屬單位起訴、上訴或參加其訴訟。

Article 96 Budget for local governments shall be separately set by law.
第96條 地方政府預算，另以法律定之。

Prior to enactment of the law as referred to in the preceding Paragraph, this Act shall apply mutatis mutandis.
前項法律未制定前，準用本法之規定。

Article 97 Nomenclature of budget accounts shall reflect the nature of the matter.
第97條 預算科目名稱應顯示其事項之性質。

The nomenclature of accounts for sources of annual revenues and the classification shall be governed by the Government Revenue and Expenditure Jurisdiction Demarcation Act.
歲入來源別科目之名稱及其分類，依財政收支劃分法之規定；

For nomenclature of accounts for function, program or operation and objective and the classification of annual expenditures, they shall be determined by the central budget accounting and statistics agency.
歲出政事別、計畫或業務別與用途別科目之名稱及其分類，由中央主計機關定之。

Article 98 The forms for budgetary statement shall be determined by the central budget accounting and statistics agency.
第98條 預算書表格式，由中央主計機關定之。

Article 99 After the amendment of this Act takes effect, the Executive Yuan shall prepare a one-time 18-month budget to link the new and old fiscal year so that due adjustment can be made accordingly.
第99條 本法修正施行後，因新舊會計年度之銜接，行政院應編製一次一年六個月之預算，以資調整。

Article 100 This Act shall take effect on the date of promulgation.
第100條 本法自公布日施行。

The implementation date for amended provisions of this Act shall be announced by the Executive Yuan within two fiscal years after promulgation of the amended provisions of this Act.
本法修正條文施行日期，由行政院於修正條文公布後兩個會計年度內定之。