This study explores the differences of earnings quality between Taiwan family business and China state-owned shares business from ownership structure. Ownership structure is measured by “controlling shareholder’s shareholding shares” and “the chairman concurrently general manager”. Then this study compares the differences of earnings quality between Taiwan family business and China state-owned shares business. Empirical results show that Taiwan family business have more significant effect on the financial statements of earnings quality than non-family business;Taiwan family business have more significant effect on the financial statements of earnings quality than China state-owned shares business.