The study is grounded on 2013 China-owned Enterprises in Taiwan. Foremost of all, we discuss the factors which affect business performance. Furthermore, researching the effects of different partnership on firm net income, such as Taiwanese business, three types of foreign-funded enterprises and Chinese state-owned companies. Finally we figure out key variable effect firm’s performance through Probit Model and by adding a mediator collaboration partner. The result indicated that as long as the firms, collaboration partner is a foreign owned enterprise, variable employee salary, technology acquisition and wholly owned businesses has a positive relationship with enterprise performance.