本研究以姓名學當中的五行作為姓名配適之依據，探討總經理與財務經理姓名配適程度對企業經營績效之影響。以2017年台灣上市公司為研究對象，進行迴歸分析。實證結果顯示:首先，總經理與財務經理姓名配適程度與經營績效無顯著相關。在成長型公司當中，總經理與財務經理姓名配適程度越高對經營績效的影響越顯著無顯著相關。其次，非電子業成長型公司當中，總經理與財務經理姓名配適程度越高對公司績效的影響越顯著呈顯著正相關。再者，以外格作為判斷相生依據下，電子業中總經理與財務經理姓名配適程度與公司績效呈顯著正相關。此結果表示兩人姓名若為相生，兩人在溝通協作上會更加順利，進而提升經營績效。

This study uses the five elements in anthroponymy as the basis for name matching and explores the influence of the name matching degree of CEO and CFO on firm performance. Take the listed companies in Taiwan in 2017 for example. There is no significant correlation between the matching degree of the CEO and CFO’s names and firm performance. In growing companies, there is no significant correlation that the higher matching degree of the CEO and CFO’s names, the more significant the impact on firm performance. However, in non-electronics growing companies, the higher the matching degree of the CEO and CFO's names, the more significant impact on the firm performance. Moreover, in the electronics industry, the matching degree of the CEO and CFO’s names has a significant positive correlation on firm performance by outer. This result shows that if people’s names are fitting, the communication and cooperation between them will be better, hence, the firm performance will be improved.

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