本論文驗證財務控管在台灣消費性電線電纜廠商的有效性。運用為財務管理中的杜邦分析法,來分析個案公司於民國92年到96年間的財務指標。通過杜邦分析的結果,本文針對個案公司提出三點建議,此建議亦可運用於同業。第一,改善營運的效率,降低生產的成本。第二、減少閒置的產能或處分閒置的資產。第三、改變資本結構,如適度的使用負債,提高公司的權益報酬率。 The efficiency of the financial control in Taiwan’s consumption electric wire and cable industry has been examined. Using the Du-Pont system of analysis in corporate finance, the important financial indexes in target firm between 2003 and 2007 were examined. Three results showed in this paper: first, improving the operation efficiency and reducing the production costs. Second, minimizing the capacity in idle or reducing the assets which will not be used temporarily. Third, changing the asset structures such as using the liability appropriately and improve the return of earning.