Theory of the firm in the study of corporate governance and the correlation between business performance, the neglect of governance factors on corporate performance in the middle of variables, can not analyze the performance impact of corporate governance mechanism of action based on such an important assumption: operator's goals and objectives of shareholders there was no conflict, managers in the formulation of strategies, always trying to gain a sustainable competitive advantage to enhance the economic value of the company's long-term, strategic management in the study of business performance when more concern is the business at different levels and different types of strategic choice and its implementation results. Thus, with little regard for corporate governance factors, the motives of strategic management and its performance impact.