Based on leader-member exchange theory, this paper discusses the relationship between empowering leader-employee perception matching and task performance from the perspective of leader-employee matching. Polynomial regression, response surface analysis and block variable analysis were used to analyze 261 pairs of leader and subordinate matching data. The results show that: the better the match between authorized leadership and employees' perception of authorization, the higher the task performance of subordinates;In the case of consistency matching, compared to "low authorization leadership low employee authorization perception", "high authorization leadership high employee authorization perception" results in higher task performance of employees; in the case of inconsistency matching, compared to "low authorization leadership high employee authorization perception", "high authorization leadership low employee authorization perception" results in higher task performance of employees.The leader-member exchange relationship plays a partial mediating role in the influence of the matching of empowering leader-employee perception and evaluation on task performance. Workplace status moderates the relationship between leader-member exchange and task performance. This study reveals the reasons for the heterogeneity of leadership empowerment effects from a philosophical perspective, enriches the application of matching research in empowering leadership effectiveness, and provides a more comprehensive perspective for related research on empowering leadership.