The number of studies relating to best performance of company has been increasing at a rapid rate over the last few years. As Chinese companies strive to attain world-class status the search for best performance has intensified. This paper discusses this study focus and identifies key issues for consideration in best performance. In particular, mainly it addresses five issues of methodology which can improve the quality of findings from studies of best performance and maximise company performance through the transfer of appropriate best practices.

一. Human Resource
二．Power Management
三．Operation Management
四．Financial Control and Management
五．Internal Auditing:

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