在亞洲金融風暴前後我國公司陸續發生重大舞弊案，經檢調單位調查發現，這些弊案發生原因有一部份源自於董事會無效運作。公司治理核心在董事會；董事會核心在董事，其組成目的首重有效監管公司。本研究以 2000-2011 年台灣上市 (櫃) 公司，探討法人董事、獨立董事、審計委員會對公司績效之影響，並以家族 (非家族) 企業為干擾變數，討論不同董事會組成在公司績效間扮演的角色。本文檢測結果發現，具有法人董事與法人董事佔比較高的公司其公司績效較差，而公司有獨立董事、獨立董事佔比較高與設有審計委員會其公司績效較好，另外，加入家族企業變數後，結果顯示家族企業會影響法人董事、獨立董事、審計委員會與公司績效間的關係。希望透過本研究能讓主管機關對於上市 (櫃) 公司董事組成作有效的監管，並讓廣大的投資大眾在投資一家公司前能事先察覺，避免無效與危險的投資。 There are many major frauds have been taken place in Taiwan’s companies before and after the Asian financial crisis. According to the investigation of prosecutors, one part of those scandals occurs from the invalid operation of the Board. As we know, the core of corporate governance is the Board of Directors and the core of the Board is director which considers how to supervise companies effective. In this study, it based on listed company at stock exchange and over-the-counter market in Taiwan in 2000-2011 to discuss the impact of company''s performance among corporate directors, independent directors, and audit committee, and family ( non-family ) enterprises as a intervening variables for discussing the different composition of the board which plays different rules in corporation performance. In this thesis, the results found that having more corporate directors causes lower corporate performance but it has more independent directors and audit committee making better corporate performance, in addition, after joining the family business variable, the results show the variable will affect the relationship of corporate performance among corporate directors, independent directors, and audit committee. Hope that the authority can do effective supervision and management of listed company at stock exchange and over-the-counter market in Taiwan after reading this thesis, so that the general investing people can observer the problem in advance before do invest avoiding ineffective and dangerous investment through this study.