第1条为促进公营事业移转民营，以发挥市场机能，提升事业经营效率，特制定本条例。

Article 1 This Statute is enacted to facilitate the privatization of government-owned enterprises, to exert the market mechanism, and to enhance the operational efficiency of enterprises.

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第20条会计师非经申请注销登录，不得充任公务员或公营事业机构之董事、监察人或经理人员。

Article 20 No CPA shall serve as public functionary, or as director, supervisor, or managerial officer of a government-operated enterprise without first applying for cancellation of his registration;

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第20条会计师非经申请注销登录，不得充任公务员或公营事业机构之董事、监察人或经理人员。

Article 20 No CPA shall serve as public functionary, or as director, supervisor, or managerial officer of a government-operated enterprise without first applying for cancellation of his registration;

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