A high efficiency control circuit for operating a switching regulator is provided. The switching regulator can regulate an output voltage no matter the input voltage is higher, lower, or close to the output voltage. The switching regulator has first, second, third and fourth switches. The control circuit can operate the switching regulator in buck mode, boost mode, or buck-boost mode. In a buck-boost mode, the control logic drives the four switches in an efficiency sequence for reducing energy consumption during the switch transition, on the other side, resistive loss owing to the energy transfer phase is also minimized. Furthermore, the invention is capable of control duty cycle limitation to fit the consideration of the linearity of the converter.