The spirit of life of Chinese and business philosophy of Chinese CEOs in Chinese enterprises are based on Taoism. "Seven Goodness(七善)" of Tao De Ching(道德經) Chapter 8, can be classified into three categories such as psychological factor(In mediation, go deep in the heart: 心善淵, DH), personal dignity factor(In speech, be true: 言善信, BT, In dealing with others, be gentle and kind: 與善仁, GK, Water dwells to the close of land: 居善地, CL) and knowledge factor(In ruling, be just: 政善治 ,BJ, In action, watch the timing: 動善時, WT, In business, be competent: 事善能, BC). Among these "Seven Goodness" variables, DH, BT and GK variables can explain the competitiveness of Chinese enterprises, BT and GK can also explain the sales volume, BT and BC can do the customer loyalty, BT can also explain the profitability, and BC can also explain the innovativeness of Chinese Enterprises statistically significant (p<0.05). In summary, this study shows that four variables of "Seven Goodness", for example, cool-headedness, confidence, concern(against with interest group), executive faculty (toward the objectives of Firms) can explain these five kinds of business performances of Chinese enterprises.