这是一个老话题，但希望提供一个简单的基准测试。

我已经创建了两个。cs文件:

public class TestClass
{
    public long ID { get; set; }
    public string FirstName { get; set; }
    public string LastName { get; set; }
}

and

public struct TestStruct
{
    public long ID { get; set; }
    public string FirstName { get; set; }
    public string LastName { get; set; }
}

运行基准:

创建一个TestClass 创建一个TestStruct 创建100个TestClass 创建100个TestStruct 创建10000个TestClass 创建10000 TestStruct

结果:

BenchmarkDotNet=v0.12.0, OS=Windows 10.0.18362
Intel Core i5-8250U CPU 1.60GHz (Kaby Lake R), 1 CPU, 8 logical and 4 physical cores
.NET Core SDK=3.1.101
[Host]     : .NET Core 3.1.1 (CoreCLR 4.700.19.60701, CoreFX 4.700.19.60801), X64 RyuJIT  [AttachedDebugger]
DefaultJob : .NET Core 3.1.1 (CoreCLR 4.700.19.60701, CoreFX 4.700.19.60801), X64 RyuJIT


|         Method |           Mean |         Error |        StdDev |     Ratio | RatioSD | Rank |    Gen 0 | Gen 1 | Gen 2 | Allocated |
|--------------- |---------------:|--------------:|--------------:|----------:|--------:|-----:|---------:|------:|------:|----------:|

|      UseStruct |      0.0000 ns |     0.0000 ns |     0.0000 ns |     0.000 |    0.00 |    1 |        - |     - |     - |         - |
|       UseClass |      8.1425 ns |     0.1873 ns |     0.1839 ns |     1.000 |    0.00 |    2 |   0.0127 |     - |     - |      40 B |
|   Use100Struct |     36.9359 ns |     0.4026 ns |     0.3569 ns |     4.548 |    0.12 |    3 |        - |     - |     - |         - |
|    Use100Class |    759.3495 ns |    14.8029 ns |    17.0471 ns |    93.144 |    3.24 |    4 |   1.2751 |     - |     - |    4000 B |
| Use10000Struct |  3,002.1976 ns |    25.4853 ns |    22.5920 ns |   369.664 |    8.91 |    5 |        - |     - |     - |         - |
|  Use10000Class | 76,529.2751 ns | 1,570.9425 ns | 2,667.5795 ns | 9,440.182 |  346.76 |    6 | 127.4414 |     - |     - |  400000 B |

当我想要将几个值组合在一起以从方法调用中传递内容时，我总是使用结构体，但在读取这些值之后，我将不需要将它用于任何事情。只是为了保持干净。我倾向于将struct中的东西视为“扔掉的”，而将类中的东西视为更有用和“功能性的”

正如@Simon所说，结构体提供了“值类型”语义，所以如果你需要类似于内置数据类型的行为，可以使用结构体。由于结构体是通过复制传递的，所以要确保它们的大小很小，大约16字节。

我会在以下情况下使用结构体:

an object is supposed to be read only(every time you pass/assign a struct it gets copied). Read only objects are great when it comes to multithreaded processing as they don't requite locking in most cases. an object is small and short-living. In such a case there is a good chance that the object will be allocated on the stack which is much more efficient than putting it on the managed heap. What is more the memory allocated by the object will be freed as soon as it goes outside its scope. In other words it's less work for Garbage Collector and the memory is used more efficient.

Bill Wagner在他的书《effective c#》(http://www.amazon.com/Effective-Specific-Ways-Improve-Your/dp/0321245660)中有一章是关于这个的。他总结了以下原则:

类型数据存储的主要职责是什么? 它的公共接口是否完全由访问或修改其数据成员的属性定义? 你确定你的类型永远不会有子类吗? 您确定您的类型永远不会被多态处理吗? 如果你对4个问题都回答“是”，请使用结构体。否则，使用 类。

嗯…

I wouldn't use garbage collection as an argument for/against the use of structs vs classes. The managed heap works much like a stack - creating an object just puts it at the top of the heap, which is almost as fast as allocating on the stack. Additionally, if an object is short-lived and does not survive a GC cycle, deallocation is free as the GC only works with memory that's still accessible. (Search MSDN, there's a series of articles on .NET memory management, I'm just too lazy to go dig for them).

大多数情况下，我使用结构体时，都会后悔这样做，因为我后来发现使用引用语义会让事情更简单一些。

无论如何，上面的MSDN文章中的这四点似乎是一个很好的指导方针。