電腦產業競爭激烈，在追求永續經營下，以獲取利潤為生存目標。若公司管理階層能利用財務報表所表達之經營結果與狀況，加以分析診斷其經營上之盲點，針對其缺失改善，則可強化企業的經營體質故本研究即針對H電腦公司為主要研究對象，利用該公司近五年之財務報表進行分析，希望藉由財務報表中之財務數字以比率分析，獲得該H電腦公司五年內之營運情形。同時進行SWOT分析，以決定經營策略。分析H公司近五年的資產負債表、損益表，得出該公司的結論如下：1.公司的流動比率、速動比率、應收帳款週轉率、應收帳款平均收回日數、存貨週轉日數、存貨週轉次數、營運資金、負債比例、長期資金佔固定資產比例、固定資產週轉率、每人附加價值及營業毛利上表現良好。2.在流動資產週轉率、總資產報酬率、股東權益報酬率、純益率、營業利益率、營業毛利率、營業損益上表現不佳。公司宜全力衝刺業績，使用成長策略，增加營收並降低成本以增加競爭力。

Nowadays, the computer industry has intense competition. To get the profit is the most important business objectives if company want to be continue forever. If managers could use the result of financial statements to improve deficiencies. So that may improve the management of company. The proposal taking H computer company as the object of study and analyzed financial statement for the past five years. Hope to get funds’ information by ratio analysis from the number of financial statements, and use SWOT analysis at the same time to make management strategy. Analyzing balance sheets and income statements past five years then got conclusions as follows: 1. H Company performed well on current persent, acid Test, A/R&N/R turnover, days-A/R turnover, inventory turnover, days-Inventory turn, working capital, liabilities percent, fixed asset persent of L-T liab, fixed asset turnover, value-added of each person and gross profit. 2. H Company performed bad on total current assets turnover, return on assets-C%, equity returns, net profit margin, operating profit margin, gross margin, operating income. 3. H computer company should working at full tilt of their earning and use growth strategies to increase revenue and reduce costs thereby increased economic competitiveness.