並前往https://portal.wda.gov.tw/pdf-resource/%E6%8A%80%E8%A1%93%E5%B7%A5%E5%8F%8A%E6%9C%89%E9%97%9C%E5%B7%A5%E4%BD%9C%E4%BA%BA%E5%93%A1/%E6%A9%9F%E6%A2%B0%E6%9D%BF%E9%87%91/%E9%89%97%E5%B7%A5/%E4%BD%BF%E7%94%A8%E6%89%8B%E5%BC%93%E9%8B%B8%E9%8B%B8%E5%88%87PFM-MSM0601.pdf