本研究主要目的是求證有效的公司治理可輔助公司提升經營績效，以輔證公司治理結構資訊對於投資人評估公司經營績效財務資訊品質具有額外參考價值。本研究採用近似Tobin's q做為公司績效替代指標衡量公司市場價值，並以（權益市場價值+負債帳面價值）／總資產計算之，針對樣本公司與傳統產業、電子業個別研究相關變數進行敘述統計分析，最後以迴歸模型（Linear Regression Model）驗證公司治理與其他控制變數對公司績效的影響。研究發現：公司治理六構面中除設置獨立監察人與建置有效的公司治理兩項指標逐年遞減外，其餘皆逐年成長，得知管理當局愈來愈重視公司治理。此外，傳統產業在公司治理的落實程度上明顯高過於電子業，相對其傳統產業的公司治理也較明確和績效具有相關聯性。

The main purpose of this study is to verify the effective corporate governance can improve firm performance, and corporate governance information is helpful for investors to evaluate the firm performance and financial quality. In this study use approximate Tobin's q as the firm performance indicators, and employ the regression model explore the corporate governance and other control variables on firm performance impact. We found: six dimensions of corporate governance, in addition to set up independent monitors, and build an effective corporate governance indicators for year decline, the rest are growing year by year and learned that more and more attention to the corporate management. In addition, traditional industry in the implementation of corporate governance is obviously higher than the electronics industry, the corporate governance of traditional industry and its firm performance are more correlative.