企業經營無非是期許企業經營績效的成長及股東的最大化利益，檢視企業經營績效多以企業之每股盈餘（EPS）及股票報酬率等指標，而對於企業的經營管理即是以公司治理的機制為依據，且在公司治理機制中發現到董事會與經營者的利益大多不相同，亦突顯出企業代理問題的重要性。 本論文之主要研究目的在於比較『董事長與總經理為同一人』及『董事長與總經理非同一人』對企業經營績效之每股盈餘及股票報酬率的影響，以『董事長與總經理是否為同一人』為條件分成二組，依照類股別、公司規模大小、淨值市價比大小等條件，進行實證統計分析研究。 實證結果發現，不論以類股別、公司規模及淨值市價比等條件進行Return的T 檢定，結果均顯示當「董事長與總經理為同一人」時，對經營績效為正向的影響。綜合以上的結果，以公司治理中董事會結構之「董事長與總經理為同一人」時，對經營績效是有正面的影響。 Enterprises management is that only growth expecting of enterprises management performance and the shareholder’s maximization benefits. Looking over enterprises management performance with indicators such as the earnings per share（EPS）of enterprises and the rate of returns of stock, etc. However, the operating management of enterprises is based on the mechanism of corporate governance, and found in the mechanism of corporate governance that it is mostly different to get to the board of directors and the operator''s benefits, and also show the importance of agency problem of enterprises. The main research purpose of this thesis lies in comparing “Chairman and President is the same person” with “Chairman and President is non- the same person” about the influence of the earnings per share and the rate of returns of stock in enterprises management performance, and divide two group into with “whether Chairman and President is the same person” for terms. According to the terms that are type of stock, market size and net value market price, and proceed to the real example research of statistic analysis. The real example results are found that no matter according to the terms that are type of stock, market size and net value market price going on Return of T Test. Almost the results reveal when “Chairman and President is the same person” that it is positive influence on management performance. Synthesize the above results, when regard structure of board in corporate governance that “Chairman and President is the same person” have positive influence on management performance.