在本篇論文中,我們開發出任意銳角網格當基本元素,可應用於二維半導體元件模擬,具彈性空間使總節點數下降提高計算效率,並且使用圓柱座標轉換分析圓弧接面,使模擬更為精確迅速,接著利用簡單電阻做理論計算驗證,及PN二極體特性與矩形網格比較驗證,驗證結果後我們將任意銳角網格應用於圓柱型MOS電容器Gate all around結構上,並探討半徑對臨限電壓與氧化層厚度對臨限電壓之影響,最後再與傳統型MOSFET理論公式之臨限電壓比較。;In this thesis, we develop an acute triangle mesh elements in arbitrary angles. Although we have a rectangular mesh analytical method, acute triangle mesh effectively to decrease the total amount of computation nodes. It can be applied to cylindrical coordinates for accurate and rapid simulation than the rectangular mesh simulations. For verification, a simple 2D resistor will be simulated and compared to the theoretical value. Finally, we simulate a gate-all-around MOS capacitor by acute triangle mesh. According to the result of MOS-C simulation, we discuss the dependence of threshold voltage on the radius and the oxide thickness.