近年來，國內外各大企業財務弊案的發生以及肥貓公司的產生，危害到金融市場及投資人信心甚深，而董事會監督之職責是否能正常發揮，均為大家所關注的議題。董事會設立的目的最主要是訂定公司重大決策、將公司治理機制發揮到最大效用及降低高階經理人與眾多股東們之間的代理問題，公司會透過薪酬的方式去激勵董事達到目的，但一般而言，薪酬的制度幾乎都是以公司的經營績效來決定多寡，本研究以我國上市公司之電子零組件產業為研究對象，探討董監事薪酬與與公司績效之關聯性，檢視當公司績效不好的時候，董監事薪酬的變化及趨勢，再與公開觀測資訊站公布的董監事自肥名單做比對，發現除了公開觀測資訊站公布這些自肥名單的即時性問題外，資訊中也只揭露兩年度的資料而無法去細看整個公司的變化，當公司該年度並沒有公布在公開觀測資訊中的自肥名單中時，若是再加上公司治理評鑑中公布的名次後，是否其公司治理及經營狀態是有無問題。;In recent years, the occurrence of financial malpractices of major domestic and foreign companies and the appearing of fat cat firms jeopardized the financial market and investors′ confidence, and whether the duties of the board of directors can be properly played are all issues of concern to everyone. The purpose of the establishment of the board of directors is to make the company′s major decisions, maximize the effectiveness of corporate governance mechanisms and reduce the agency problems between high-ranking supervisors and shareholders. The company will use incentives to motivate directors to achieve their goals, but generally speaking, the Compensation System is almost determined by the company′s operating performance. This study takes the electronic component industry of listed companies in Taiwan as the research object, discusses the relationship between directors′ compensation and company performance, and examines the performance of the company. When it is good, the changes and trends of the directors’ supervisors’ compensation are compared with those of the directors’ self-enrich list published by the public observation information station. It is found that in addition to the publicity of the information on the self-enrich list published by the public information station, the disclosure of record is for two years only. The annual data cannot be used to look out the changes in the entire company. When the company does not publish the list of self-enrich in the public observations for the year and the company also added to the rankings published in the corporate governance review, it is a problem to verify corporate governance and operating status.