The modem business management is showing the maximized interest in ROE(Return on Equity), related with the improvement of efficiency in capital and the trend of emphasis on the profit of investors. ROE could be defined as the measure for efficiency in business management which shows how effectively the invested capital is used. However, due to its nature of public interest, the city gas industry is being regulated by Government on ROE. In short, ROE is accepted only up to the level of the rate of time-fixed deposit interest. Shortage in infrastructure of domestic gas industries requires a continuous investment. The annual amount of facility investment by domestic gas industries reaches nearly W4obillion. If ROE is limited to the rate of time-fixed deposit interest, there could happen many problems such as contraction on facility investment, financial risk incline, and decrease in value of enterprise, etc,. This study concerns some rational measures for improvement by analyzing those problems with foreign cases and economy indices.