在產業發展的過程中，除了政府所提供的基礎環境、技術及研發獎勵等協助之外，金融策的運用更是新興產業蓬勃發展及傳統產業適時轉型的關鍵要素。根據以往的研究，企業資金取得及運用的策略與其財務績效間之關係十分密切，因此，政府若能依照產業發展的需求規劃不同的方案，引導產業以較具效率的方式取得及運用資金，其效果應該會較目前的相關措施來的顯著。基於此一想法，本文對企業資金的取得及運用與其經營績效間的關係加以探討，並區別出傳統產業與新興科技產業在財務規劃特性上的差異，以供企業及政府在擬定策略及政策的參考。本文研究結果發現，以股東權益、保留盈餘、及折舊等方式來取得或作為資金之來源，並以流動資產、固定資產、及長期投資等方式來運用其資金，可有效地是提昇企業之經營績效；外，科技產業之公司應該選擇較低的負債比率，並且擁有充分的自由現金，而傳統產業之公司，由於代理問題，一般則應傾向採負債融資比率較高的資金策略。

Financial decisions play an important role in business operations. Previous researches have proven that capital acquisitions as well as capital applications have close relationships with the financial performance of businesses. Using the panel data of manufacturing firms listed in the Taiwan Stock Exchange, this paper intends to explore the relationships between methods of financing and business performance in Taiwanese enterprises. Distinctions are also made between technology and conventional firms. The results show that firm’s capital acquired by the ways of equity, retain earning and depreciation, and capital applied to the current asset, fixed asset and long-term investment can effectively increase the performance of businesses. For technology firms, choosing low debt ratio and maintaining sufficient cash are considered to be better financial strategies. While for conventional firms, due to the agency problems, having a large debt ratio might not be a bad strategy. In all, industries with distinctive future development or growth opportunities should have different financial strategies.