The Directorate General of Budget, Accounting and Statistics (DGBAS) of Executive Yuan, handles the national budget, accounting and statistics affairs. It has been in existence for over 93 years and has been reorganized numerous times since its inception. In April 1931, the DGBAS of the Nationalist Government was established. In May 1948, after the Constitution was enacted, the DGBAS of the Nationalist Government was elevated to the Ministry of Budget, Accounting and Statistics and was placed under the Executive Yuan with a minister of state as its head. As the country developed rapidly, the Organization Act of the Directorate General of Budget, Accounting and Statistics of Executive Yuan was revised and came into force in November 1973 and was again revised in May 1983. In line with the Executive Yuan's restructuring policy, the DGBAS was reorganized on February 6, 2012. The functions of the departments have been reviewed, and one affiliated institute (Electronic Data Processing Center) was merged.
The works of budget, accounting and statistics handled by the DGBAS complement one another in an integrated budget, accounting and statistics (BAS) system. Statistics reports are used as a reference for policy-making and budgeting; the budget implementation is followed up to prepare the government accounting and financial reports; these records and survey data are further used to generate statistical reports. Since the BAS system gathers information and reports on government financial activities, it is essential that it takes an impartial stance in order to provide accurate and objective information.
According to the DGBAS' organizational rules, BAS personnel of all levels should receive instruction of the chief of the agency they are attached, but they must report to the BAS superiors, making it an uniquely impartial system in three ways. First, BAS agencies are independent from government organizations from top to bottom in the hierarchy, and follow the command of the DGBAS. Second, BAS personnel are not replaced due to the change of the agency chief. Third, BAS personnel may exercise BAS affairs independently. BAS organizations were established and personnel instated according to Rules Governing BAS Personnel Instated under DGBAS drafted in January 1944. The accounting and statistics branches were separately established. In January 1949, after the Rules Governing Establishment of Local BAS Agencies and Instatement of Local BAS Personnel was enacted, local accounting and statistics branches were combined and named BAS agencies. In 1981, after Rules Governing Establishment of BAS Office and Instatement of BAS Personnel was enacted, instatement and management of BAS agencies and personnel are based on those new rules.