隨著我國公司治理法制已在與時俱進的在改變中，但在臺灣仍有許多公司董事長兼任總經理情形，因此掌握及控制大部分公司資源，依公開資訊觀測站資料顯示目前臺灣上市櫃公司共1827家，其中有455家董事長兼任總經理，兼任比例24.9%，兼任比例從以往三分之一，已有下降趨勢。 在2023年金管會要求，上市櫃公司董事長兼任總經理，則必須增加獨立董事席次，顯示近年金管會在公司治理的革新上，對於兼任問題的議題，仍需改善及相對重視。 本論文研究利用文獻資料與實際參與企業營運等方法洞悉研究個案公司之公司治理現況分析，取近五年資料，探討董事長兼任總經理之公司治理評鑑級距與經營績效關連作為對公司治理之影響。研究結果董事長兼任總經理之公司治理不全然是影響公司營運績效之主要原因，仍有許多要考量評估之處。 ;As our country′s corporate governance legal system is changing with the times, there are still many companies in Taiwan where the chairman concurrently serving as general manager (hereafter, CEO duality). Therefore, they control and control most of the company′s resources. According to data from the Market Observation Post System (MOPS), Taiwan currently There are a total of 1,827 listed companies, of which 455 have CEO duality, accounting for 24.9% of the total. The ratio of part-time responsibilities has been on a downward trend from one-third in the past. According to the Financial Supervisory Commission (FSC) in 2023, when the CEO duality, the number of independent director seats must be increased. This indicates that the FSC has been emphasizing the need for improvement and relative attention to the issue of concurrent positions in corporate governance reforms in recent years. This thesis research uses methods such as literature and actual participation in corporate operations to conduct insightful research. It uses the analysis of the corporate governance status of the case company and collects data from the past five years to explore the corporate governance evaluation gap and operating performance of the CEO duality. Connectivity as an influence on corporate governance. Research results indicate that corporate governance in which the chairman concurrently serves as general manager is not entirely the main factor affecting the company′s operating performance, there are still many aspects that need to be considered and evaluated.
