This research aims are to do study the audit committee setting and corporate governance management with the effect associates with Corporate Social Responsibility, or CSR. The audit committee has been formally introduced in Taiwan since 2006. In order to make sure the corporate implements it social responsibility is. The research data has been collected from the Taiwan listed companies between 2009 to 2013. Using Logit Regression is the way to test the experiment hypotheses as set up. Our result shows that audit committee establishment and CSR implementation will lead to better corporate management performance.