國軍生產及服務作業基金收支保管及運用辦法

Military Industries and Services Revolving Fund (MISRF) is established to proceed the research, development, and production of military material supplies and equipment, promote medical education and research, provide the civilian and military personnel medical service, improve the military welfare, culture, and education, advocate military personnel to deposit savings in bank and emergency loan for military personnel. The Management Regulation of Revenue and Expenditure of MISRF is enacted on the base of Budget Act Article 21.

（Deletion）

MISRF, formulating subsidiary agency budget, is a kind of revolving fund stipulated in Budget law Article 1 Paragraph 1 Subparagraph 2. The Ministry of National Defense is the Management Organization of MISRF.

1The revenue of MISRF includes:

2Subparagraph 1

3The operation of development of military-civilian transferable science and technology: to provide government agencies and private enterprises to make use of military high-tech research and product capacity, to promote development military-civilian transferable science and technology. The Armaments Bureau is the Management Apparatus of this operation.

4Subparagraph 2

5The operation of manufacturing military equipments: to build military weapons and equipments manufacturing system, to integrate private enterprises to develop independent national defense industry, to elevate the quality and manufacturing efficiency of military supplies and equipments. The Armaments Bureau is the Management Apparatus of this operation.

6Subparagraph 3

7The operation of medical treatment: to operate in accordance with government medical treatment policy, to safeguard the health of civilian, to provide medical service, to make use of military medical education and research to elevate medical technology and quality. The Medical Affairs Bureau is the Management Apparatus of this operation.

8

1The expense of MISRF includes:

2Subparagraph (1)

3The expenditure of teaching, training, practicing, developing, and research.

4Subparagraph (2)

5Service expenditure of commitment of research, manufacture, and technology transference.

6Subparagraph (3)

7The expenditure of various services, processing, manufacturing, selling, promotion and purchasing agricultural products.

8Subparagraph (4)

9The expenditure of medical service.

10Subparagraph (5)

11

（Deletion）

（Deletion）

The preservation and usage of MISRF should pay attention to safety and profit. The saving of MISRF should obey the government treasury law and other relative regulations.

1In order to increase income, MISRF can be used to buy government bond, treasury bill, and other short-term financial bills.

2The credit of company which issues financial bonds and other short-term-bonds should be rated above the certain level of credit by financial supervise authorities.

3The level of credit regulates by MND.

MISRF can be financed through inter-funds loan with Rebuilding Old Quarters for Military Dependents Fund and Facility Reconstruction Fund, which are also managed by the Ministry of National Defense. The interest rate and procedures of the loan should be prescribed by the Ministry of Defense.

The formulation and execution of budget and formulation of final accounts should obey the Budget law, Accounting law, Final account law, Auditing law, and other relative regulations.

It is necessary to regulate accounting rule, which is based on relative laws and regulations, to handle the accounting affairs of MISRF.

IF there are surplus of the final accounts of the fiscal year, the surplus can be appropriated to MISRF or handled as withdrawal surplus.

When MISRF is closed, it should be liquidated. The surplus of property and rights of MISRF should be handed over central government treasury.

The Act shall be put into force from the promulgation date,besides the Article 1 amended and promulgated on December 20 2007 shall be put into force from the date of January,1 2008.