一、依據國科會專題研究計畫作業要點、國科會補助專題研究 計畫經費處理原則、國科會補助專題研究計畫研究人力約 用注意事項、國科會補助產學合作研究計畫作業要點及行 政院主計總處經費結報常見疑義問答集等法規辦理。This notification is issued based on the NSTC Directions for Research Project Subsidization, Principles for Handling Research Project Grants, Directions for Research Personnel Contracted by NSTC-funded Research Project , Guidelines for Academic-Industry Collaboration Research Projects, and FAQ on Expenditure Reimbursement and Settlement by the Directorate General of Budget,Accounting and Statistics, Executive Yuan.

二、計畫經費非屬個人財產，計畫經費的支用皆須依法及依程 序辦理。The project funds are not personal property, and all expenditures of the funds must be handled in accordance with the regulations and procedures.

（一）計畫主持人應秉持誠信原則及依研究實際需要，核實報 銷，不得虛報、浮報、濫支等不當支用計畫經費之情形 ；Principal Investigator should adhere to the principle of integrity and verify reimbursements based on actual research needs, and must not engage in false reporting, over-reporting, or other improper use of project funds；

（二）研究人力之約用務請依規聘任，例如不得聘任休學生擔 任計畫兼任人員，亦不得進用計畫主持人及共同主持人 之配偶或三親等之內血親及姻親等。The appointment of research personnel must be in accordance with regulations. For example, students on leave of absence may not be appointed as part-time staff members of the project, nor may the spouses or relatives within the third degrees of relationship (by blood or by marriage) of the Principal Investigator and Co-Principal Investigator be employed.

三、檢送國科會國科會專題研究計畫作業要點、補助專題研究 計畫經費處理原則、補助專題研究計畫研究人力約用注意 事項行政院主計總處經費結報常見疑義問答集各1份。 Enclosed herewith are the NSTC Directions for Research Project Subsidization, Principles for Handling Research Project Grants, Directions for Research Personnel Contracted by NSTC-funded Research Project , Guidelines for AcademicIndustry Collaboration Research Projects, and FAQ on Expenditure Reimbursement and Settlement by the Directorate General of Budget, Accounting and Statistics, Executive Yuan.