High-precision measurement of corporate governance efficiency provided valid benchmark and decision-making foundation for improving governance efficiency. Key factors were extracted from a variety of factors of influence governance efficiency, and they were unified dimensional processing using extension element transformation theory. Measurement model of corporate governance efficiency was constructed by extension set theory and the extension matrix theory. The method is effective and feasible through application demonstrates, also it resolves the uniform dimensional measurement and consistency of judgment matrix of the governance efficiency effectively, and can be widely applied in governance efficiency measurement of the same corporate or different corporate.