Traditional permanent magnet synchronous motor model is established on the basis of excluding the eddy current and hysteresis losses, it is no longer suitable for analysis and control when the motor efficiency is considered. This paper establishes a new model considering iron loss under MATLAB environment, and based on which the maximum efficiency control are analyzed. When considering iron loss, the maximum efficiency control is affected by speed and torque; Because of nonlinear and coupling, the maximum efficiency control is a very complex calculation that can not be achieved online. In this paper, neural network is used to get the direct and quadrature axis current command based on speed and torque. Simulation results show that the proposed method effectively decreases the total loss of the motor.