林嬋娟鄭如孜2020-05-202020-05-202001https://scholars.lib.ntu.edu.tw/handle/123456789/493982編製應計制合併報表,還原政府負債真相!journal article10.6650/ARM.2001.183.75http://dx.doi.org/10.6650/ARM.2001.183.75