The corporate affairs carried out by directors, supervisors and managers of a privately owned enterprise shall fall within the scope of business administration referred to in Article 103 of the Constitution.

　　　 Article 103 of the Constitution specifically provides that a member of the Control Yuan can not serve concurrently as a member of the Control Yuan and a civil servant or business administrator. The reason for prohibiting a member of the Control Yuan from serving concurrently as a member of the Control Yuan and a civil servant or business administrator is that a member of the Control Yuan should remain impartial (unprejudiced) in exercising his or her power of supervision. A restriction is thus imposed upon the members of the Control Yuan. Directors, supervisors and managers of a privately owned enterprise are persons who administer the corporate affairs of the enterprise. The corporate affairs carried out by directors, supervisors and managers of a privately owned enterprise are in conflict with the power of supervision exercised by a member of the Control Yuan. Therefore, the corporate affairs administered by directors, supervisors and managers of a privately owned enterprise shall fall within the business administration restriction imposed upon a member of the Control Yuan under Article 103 of the Constitution.