去年對台灣資本市場來說最勁爆之新聞莫過於樂陞案爆發，其犯案的手法令人瞠目結舌，也讓許多小股東損失慘重及一片哀鴻遍野。而歷年由於發生多起公司財務危機之情事，如訊碟、皇統、博達及力霸等案件，這些都引起政府及學術界開始重視有關公司治理的相關議題及制定相關防弊措施。而政府部門冀望能引導上市上櫃公司自發性的提供較為透明之經營資訊，以作為投資人之投資評估依據。 本研究欲探討公司治理評鑑結果與經營績效之關聯性，選取2015年「公司治理評鑑系統」所公布之第二屆公司治理評鑑結果之上市上櫃公司為樣本對象，並以迴歸分析為研究方法。實證研究結果發現：公司治理評鑑結果與資產報酬率(ROA)、股東權益報酬率(ROE)及托賓Q(Tobin′s Q)則呈現正向顯著的關係。 ;Last year, the most explosive issue in Taiwan’s capital market was the XPEC case, whose staggering crime caused great damage to many small shareholders. In views of financial crises of companies, such as Infodisc, Summit Computer, Procomp, and Rebar, the government and the academia started to emphasize corporate governance and set up measures against frauds. Government agencies further expect Tsec-listed and OTC-listed companies to voluntarily provide investors with operation-related information in a more transparent way. With an aim of exploring the correlation between the results of corporate governance evaluation and business performance, the study selected Tsec-listed and OTC-listed companies participating in the 2nd corporate governance evaluation published by 2015 Corporate Governance Evaluation System and adopted the regression analysis. According to the results of the empirical study, the results of corporate governance evaluation correlate positively and significantly with return on assets (ROA), return on equity (ROE), and Tobin′s Q.