摘要:This paper selects 372 companies in the US S&P 500 from 2013 to 2017 as a sample, and uses empirical research methods to test the relationship between corporate board size and corporate performance. The results show that there is a negative correlation between the size of the board of directors and corporate performance; after dividing the sample into high-tech and non-high-tech industries, the results show that this negative correlation is more prominent in the high-tech field. After classifying the sample according to the parity of the number of directors, the results show that the odd number of directors is more effective than the even number of directors.