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System & Regulations

   The Budget, Accounting and Statistics (BAS) System of Republic of China (R.O.C) was established in 1931. The unique historical background and years of accumulated experiences led to the development of the BAS, an independent accounting system located at Executive Yuan that covers budgets from the central government to local governments. Using both centralized and decentralized approaches, the businesses of the BAS System are conducted through concentrated management, with the Directorate-General of Budget, Accounting and Statistics, Executive Yuan, as the highest governing authority, responsible for the nation’s BAS matters in addition to establishing relevant laws, regulations and measures. Theses directives are followed by all of the nation’s BAS offices in which could be located in Central Government (including the Office of the President, the 5 Yuans, 1st tier organizations under the Executive Yuan) and local government offices (Special Municipality, City and District office).
  The appointment of personnel at different levels for the BAS of each Central Government, Special Municipality and City office shall be determined by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan, through review and assignment. The rest of the personnel are appointed by the respective offices or in accordance to appointment regulations. The BAS personnel not only follow the instructions from the Chief of each organization but also report to the superior BAS agency. The systems and regulations of the BAS System consist of 3 conditions. First, the BAS System organization is independent of the authority office and stands on its own administrative system. Second, BAS staff positions are independent and do not undergo change due to changing of Head of authority office. Last, the businesses of the BAS System are deemed independent and therefore BAS personnel operate on their own accord without being influenced by others.
R.O.C. (Taiwan) Budget, Accounting and Statistics Organization (BAS) System:R.O.C. (Taiwan) Budget, Accounting and Statistics Organization (BAS) System
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  • 更新日期:2018-10-17