本文首先釐清利潤系列及盈餘系列兩套概念，調正民國80年臺灣製造業普查利潤1序列資料的規律性錯誤，產生利潤2序列資料。依據利潤2及生產毛額2之正與負，將製造業的三位碼細業分成三大類，完成因果鏈條構建理性的基本論述。其後，本文探索縮小經營比例離散範圍的各種力源及其相對大小，以變異係數直接作為偵測工具，可以明顯地歸結出規則與權威必然而有益的陰陽兩儀互動。最後，本文指出，在產業升級成長的力源中，勞動毛生產力2的提高，與附加價值率2(A)的提升互相呼應，還可發生一連串的神效。此外，本文對於土地政策，也提出了一些粗淺看法，對於臺灣製造業的再發展更提出一些建議。

At first, both sets of profits series and earnings series concepts were clarified by the author. Then the regular mistakes in profits #1 series data of 1991 Manufacturing Census in Taiwan Area were correction, and the profits #2 series data were generated. According to either the positive or the negative of both profits #2 and gross value added #2, the author classified the three-digit-code subindustries of manufacturing into three categories and finished discussing the constructive rationality of causal chains. Afterwards, Various sources of forces which shrank the dispersion of business ratios together with their relative effects were explored by using the coefficient of variation directly as detectors. Then, the point of view that there are necessary and beneficial interaction between rule and authority just like the usual interaction between Yin- and Yang-side can be clearly concluded. Finally, it is pointed out that among the various sources of forces to upgrade the industrial development, the rises of gross labor productivity #2 and rate of gross Value added #2(A) not only mutually accompany, but result in a series of good effects. In addition, Some crude views about the land policy and suggestions of redevelopment of Taiwan Manufacturing were also offered.