In order to study the structural properties of electrical network over F(z), it is necessary to analyze the coefficient matrix A of the state equations. In paper, author has proved that the characteristic roots of A are zeros or unequal non-constants. According to electrical theory, all-capacitor cut-set and all-inductor loop would cause zero eigenvalue. In this paper author expatiates an algorithm on how to find the independent all-capacitor cut-set in electrical network with computer and uses an example to show the process.