在領導「藝術」面的發揮，以致「中學為體，西學為用」來有效地落實領導的效力。 Leadership is a subject that has long been focused and interested among scholars and laypersons alike. The widespread fascination with leadership may be because it is such a mysterious process, as well as one that touches everybody's life. In effect, some logical veins will easily be found out after raising the mysterious veil. Leadership is a series of activities through which "leader" takes advantage of the "power" to influence the 'follower" to do "something" the leader wants the follower to do. This paper, therefore, attempts to analyze and compare the thoughts of leadership between the western countries and China based on the three elements of leadership-- people (i.e., leader and follower), thing, and power -- from a perspective of comparative management. It is hoped that the conceptual conclusions in this paper can rapidly facilitate the effective performance of the delicate arts of leadership embodied traditionally in China via the application of the achievements of scientific reserach in leadership in western countries .