本文證實在細部門別的投入係數計算時，一口氣理性的商品技術假及產業技術假設都不能導正正確的計算公式，應予檢討。只有程序理性的過程與計算公式才滿足已考慮到的各種理性。筆者並提出三項建議，以化解資訊資內容複雜混合的難題，並落實程序理性法求算投入係數的程序理性。

This paper confirms that in the complicated and detailed calculation of input coefficients, both commodity and industry technology assumptions (suggested by one-for-all rationality) derive incorrect formulas and should be refuted. It also proves that only rational procedures and calculation formula satisfy all rationalities considered. Three suggestions are offered to solve these puzzled problems of complicatedly mixed information and to acquire the procedural rationalities in the rational procedures and calculation formula.