2001年國際貨幣基金 (IMF) 為使各國政府財政資訊能更完整的表達其全貌、提高營運績效、加強財政責任、提高財政透明度，進而詳實評估政府活動對總體經濟影響程度，並使各國間與學術研究機構有一致性的比較基礎，捨棄1986年版現金基礎的政府財政統計手冊，重新公布改採權責發生基礎記錄經濟事項的政府財政統計手冊。 我國政府會計除基金別之外，又有機關別；會計基礎之採用除現金基礎，又有修正現金基礎、修正應計基礎及契約責任制等，致政府所編製財務報表，非專業人士難以瞭解其報導內容，大大降低財務報表的有用性。八０年代以後，歐美先進國家財政改革過程中，改採以應計基礎編製政府財務報導，藉由成本會計管理觀念的導入，提高政府財政效率及效能，並有效加強資產及負債的管理績效，故本研究以應計基礎試編我國93年度中央政府的合併資產負債表，以呈現政府目前的財政狀況。 本研究將93年度中央政府 (1)普通基金公務機關決算、(2)非營業特種基金決算、(3)國營事業決算、(4)已結束營業尚未清理完畢之前省營或國營事業清理期間決算等四大部分，將未依商業會計應計基礎所編製的平衡表，經調整、補列各項資產及負債項目及沖轉內部交易等事項後，試編93年度中央政府合併資產負債表，其淨值為7,529.85億元。 / In 2001 the International Monetary Fund (IMF) dedicated for the various countries' government finance information more integral to display the complete visions of government finance, to enhance the operation efficiency, to reinforce the fiscal accountability, and to uplift the fiscal transparency, furthermore to evaluate the effects of government activities on the overall economy, and to enable the various countries and the academic research institutes to have the coherence comparison benchmark, abandoned the cash basis of the Government Finance Statistics Manual of 1986, and renounced to adopt the economic transaction record of the Government Finance Statistics Manual 2001 on an accrual basis. In Taiwan government accounting has been classified by institutions as well as by funds. All kinds of government accounting basis adopted in Taiwan are as follows: the cash basis, the modified cash basis, the revision accrual basis and the contract responsibility system. Therefore the financial report forms and contents published by the government, could not been understood by the public, except the professional. Therefore the usability of the financial report forms is greatly reduced. After 1980s, during the fiscal reform in European and American advanced countries, adaptation of accrual basis to establish government finance report form, by introducing the concepts of cost accounting, enhances the government finance efficiency and effectiveness greatly, and strengthens the performances of asset and liability management. Therefore this research employs accrual basis trying to establish a consolidated balance sheet of 2004 fiscal year for central government in Taiwan, and to show the fiscal stance of this country. This research tries to combine the fiscal year 2004 final accounts of central authorities, including (1) the agency unit general fund’s final accounts, (2) non-profit special fund’s final accounts, (3) state-owned enterprises final accounts, and (4) not yet sorted out but finished business of the province-owned or the state-owned enterprises liquidated period of final accounts, which are all not arranged according to commercial accounting basis. After finishing adjustments and additional arrangements for some items of assets and liabilities and off-setting the amounts of internal transactions, fiscal year 2004 central government consolidated balance sheet’s net worth is 752.98 billion NT Dollars.

The aim of this diploma thesis is to prepare the consolidated Balance Sheet and consolidated Profit and Loss Statement. The theoretical part of the thesis describes the way in which are the consolidated statements created, including the elimination of mutual relationships within the group. The practical part of the thesis is both focused on the calculations of the individual items which are essential for the preparation of consolidated statements and also its creation.