So many different type and size company has become the core role in us Chinese society gradually during the past forty years as the government has been emphasizing economy development highly and as a result everyone cannot isolate from its influence today. Therefore, facing this fact, the Chinese Buddhism has to concern and try to guide the companies for their further development in nowadays Chinese society, no matter what we may view Buddhism as religion faith, philosophy or one of traditional culture. Namely that Buddhist should rediscover and full the meaning of saving all sentient beings from suffering with entrepreneur's (or manager's) managing task, staff's career developing and consumer's consuming view, etc. In fact, any company's destiny is determined by its personnel management of entrepreneurs, managers, popular staff and its consumers. Because human's behavior is a cultural performance of their body-mind mode, managers should stand on the point of Buddhism, especially the Mahayana Buddhism, when they are ready to construct the frame of company to unify and guide the concerned personnel's view and behavior in their working performance. Though in the end of the last century, some scholars, entrepreneurs and devotees in Taiwan have done so many on this topic, as Master Gong Chengpeng said: ＂they just do some concept-matching (格義) and analogy (比附)＂, they ignored the very different essence of Buddhism and Company Management, thus their study cannot step much deeper and become everlasting. So in this paper I am grateful to put forward the theory of the assumption of interdependent human nature by blending the Buddhism and the Company Management from the essence under the guidance of interdependence (緣起) and supreme reality (實相) on the foundation of predecessors' contribution. In next, I want to prove this theory by the Buddhism's special method of realizing and practicing corresponded (解行相應).
