前項本機關為該機關單位之主管機關。
The main agency as referred to in the preceding Paragraph shall be the competent agency of the agency unit.
各級機關單位之分級，由中央主計機關定之。
Classification of agency units at all levels shall be determined by the central budget accounting and statistics agency.
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。
Article 4 The term "Fund" shall refer to cash or other property collected or to be collected for use for a designated-purpose.
基金分左列二類︰
The Fund is divided into two 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︰
2.Special Fund: refers to annual revenues for special-purpose use, which is further divided into the following categories:
(一)供營業循環運用者，為營業基金。
(1) Enterprise Fund: refers to the Fund for revolving business use.
(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。
(2) Debt Service Fund: refers to the Fund raised in accordance with statutory or contractual terms for the purpose of debt repayment.
(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。
(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.
(四)凡經付出仍可收回，而非用於營業者，為作業基金。
(4) Operations Fund: refers to the Fund to be used for any recoverable expenditure not for business purposes.
(五)有特定收入來源而供特殊用途者，為特別收入基金。
(5) Special Revenue Fund: refers to the Fund with a specific source of revenue and for specific-purpose use.
(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。
(6) Capital Project Fund: refers to the Fund for use in major public construction projects initiated by government agencies.
特種基金之管理，得另以法律定之。
Management of the Special Fund may be stipulated by another law separately.
第5條 稱經費者，謂依法定用途與條件得支用之金額。
Article 5 The term "allocations" shall refer to the amount to be disbursed in accordance with statutory use and terms.
經費按其得支用期間分左列三種︰
The allocations can be divided into the following three categories by the allowable duration of disbursement:
二繼續經費，依設定之條件或期限，分期繼續支用。
2.Allocations for Continuous Expenses: shall refer to phased-in continuous allocations to be disbursed in accordance with the given terms or duration.
三法定經費，依設定之條件，於法律存續期間按年支用。
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.
法定經費之設定、變更或廢止，以法律為之。
The establishment, alteration or abolishment of the Allocations for Legal Expenses shall be set by law.
第6條 稱歲入者，謂一個會計年度之一切收入。
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.
但不包括債務之舉借及以前年度歲計賸餘之移用。
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.
稱歲出者，謂一個會計年度之一切支出。
The term "annual expenditures" shall refer to all disbursements during a fiscal year, excluding debt repayment.
但不包括債務之償還。
The term "annual expenditures" shall refer to all disbursements during a fiscal year, excluding debt repayment.
歲入、歲出之差短，以公債、賒借或以前年度歲計賸餘撥補之。
The difference between annual revenues and annual expenditures may be made up by government bonds, borrowing or the surplus from the previous fiscal year.
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。
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.
前項承諾之授權，應以一定之金額於預算內表達。
The Financial Commitment as referred to in the preceding Paragraph shall be stated as a fixed amount in the budget.