本文以2014~2023年A股制造业公司为研究样本,分析了董事会治理对公司绩效的相关性。研究发现,董事会独立性、二职合一和董事会会议活动次数与公司绩效(ROA)呈现正相关关系,而董事会规模与绩效呈现负相关关系。加入更多绩效指标发现,ROE的结果与ROA相似,而EPS并未显示与二职合一之间有明显的相关性。此外,研究还发现,2014年至2019年期间二职合一与绩效的关系更为显著。在异质性分析中,国企的董事会治理机制对绩效的提升不明显,只有董事会规模对绩效表现出显著的负相关。This article takes A-share manufacturing companies from 2014 to 2023 as research samples to analyze the correlation between board governance and company performance. Research has found that the independence of the board of directors, the integration of two roles, and the frequency of board meetings are positively correlated with company performance (ROA), while the size of the board of directors is negatively correlated with performance. By adding more performance indicators, it was found that the results of ROE were similar to ROA, while EPS did not show a significant correlation with the integration of the two positions. In addition, the study also found that the relationship between job integration and performance was more significant during 2014 to 2019. In heterogeneity analysis, the governance mechanism of the board of directors in state-owned enterprises does not significantly improve performance, and only the size of the board of directors shows a significant negative correlation with performance.