本研究以俄國電影導演艾森斯坦之垂直蒙太奇（vertical montage）理論做為研究架構，並採用艾森斯坦發明之音畫圖為分析工具，針對電影文本《海角七號》之劇內音樂作文本分析。藉由對故事結構、音樂使用時機、樂曲結構、分鏡等的解構，探討電影音樂與影像的協調、對位，闡釋電影劇內音樂所扮演的角色及敘事功能。
研究發現，在商業機制的影響下，電影音樂的分工與表現方式越見多元；現今的電影劇內音樂確實具有強大的敘事性，可作為電影主要場景中的敘事主體。然而，劇內音樂仍未到達「獨立」敘事的高度，仍須依靠畫面、歌詞輔助，才能幫助觀者更確立劇中人事物的屬性或了解劇情。因此本研究也指出，音畫之間並非從屬關係，而是平行關係。

This study uses the Russian film director S. M. Eisenstein's vertical montage and music-scene figure theories as a research framework, analyzing source music from Taiwanese film Cape No. 7. By deconstructing story structure, timing of using music, song structure, and still, photography, this study explains the musics narrative functions and the role of source music within Taiwanese films.
This study has found that commercial and marketing considerations have brought about increased diversity in the relation between music and film, and also more specialized working methods. Nowadays source music in Taiwanese films can be used as the main narrative subject. However, source music hasn't arrived at the level of independent narrative , still relying on the auxiliary of image and lyrics to help viewers understanding the film more. Therefore, this study also points out that the relationship between music and scene are not appurtenant, but parallel.