本研究以2003年到2012年國內上市上櫃公司作為研究對象，探討公司治理與公司績效之關聯性，以及家族與非家族企業公司治理對於公司績效之差異性。公司治理衡量方式是參考葉銀華、李存修與柯承恩（2002），設定一個公司治理綜合指標，綜合指標下有五個構面，為董監事組成、股東權益、管理型態、關係人與介入股市構面，各構面下有其所屬變數，將變數評分後，彙總於該變數所屬構面，最後再依照各構面之重要程度加權過後，即形成公司治理綜合指標。實證結果如下： 一、以全體企業、家族企業和非家族企業為樣本群，皆顯示當公司治理越好時，公司績效越好。 二、在資產報酬率與每股盈餘應變數下，家族企業之公司治理綜合指標對公司績效正向影響程度小於非家族企業。 三、以公司治理綜合指標下之五個構面，分別去探討家族企業與非家族企業對於公司績效之差異。董監事組成構面下之家族企業對公司績效正向影響程度大於非家族企業；股東權益、管理型態、關係人與介入股市構面之各個實證結果，皆是家族企業對公司績效正向影響程度小於非家族企業。 / This study investigates the relation between corporate governance and performance and the difference in that relation between family and non-family ownership using a sample of publicly-traded Taiwanese companies during 2003-2012. Based on Ye, Lee, and Ke (2002, in Chinese), a composite index of corporate governance is set up from five constructs including director and supervisor, shareholders' equity, management style, overinvestment and related party. The empirical results are as follows: 1.The better the corporate governance, the better the corporate performance. This finding is true for each of the three samples including family ownership, non-family ownership and both of them together. 2.Taking return on assets (ROA) or earnings per share (EPS) as corporate performance measure, the effect of corporate governance on performance is stronger for family ownership than for non-family ownership. 3.Except for director and supervisor construct, all other four constructs of corporate governance including shareholders' equity construct, management style construct, overinvestment construct and related party construct have stronger effect on corporate performance for non-family ownership than for family ownership.