Complete financial statement as the part of scholarship application I'm applying for a scholarship whose application consists of a financial statement, in which I have to breakdown my income and expenditure to show how I manage my money. As the scholarship aims to help me paying for my living expense, I wonder if I should include it in my statement, i.e. assuming that I am awarded the scholarship and present how I should use it.
No. They are asking about your current financial situation, as ff524 implied in a comment. 

What is required in this situation is a relatively detailed budget listing current sources of income, and current spending. Since you are applying for the scholarship, no one will be surprised if this budget reveals a gap between the income and the projected expenditure--this is your financial need, and the whole purpose of applying for the scholarship is to have the funds needed to 'fill in the gap'.