For the purpose of auditing income derived from securities transactions under the provision of subparagraph 3 of paragraph 1 , regulations governing the recognition of the price , costs and expenses of securities transactions , as well as the assessment of such in the case of failing to file or present the actual transaction price or the original cost shall be issued by the ministry of finance 第一项第三款规定有价证券交易所得之查核，有关其成交价格、成本及费用认定方式、未申报或未能提出实际成交价格或原始取得成本者之核定等事项之办法，由财政部定之。
What is bpr according to the definition of bpr initiator , dr . michael hammer in the harvard university , bpr is the fundamental rethinking and radical redesign of business process to achieve dramatic improvement in critical measures of performance , such as cost , quality , service , and speed . later this radical management idea grew with professors supplementary and perfection 按照bpr创始人美国哈佛大学博士michael hammer教授的定义， bpr是“追求业务流程变革的根本性和彻底性，希望取得成本质量服务和速度方面的显著性改善” ，后来经过了不同学者的补充完善，这种比较激进的管理理念逐渐变得内涵丰富。
