I don't think there is a "best" army out there, tbh. Most armies are built on a similar model, though some are better equipped, others better trained, and others have countless troops to throw around. Personally I'd say the Chinese, but only because they scare the shit out of me. I've heard it said the the Israeli army is the best around.. can't seem to shoot properly though. I'd like to say the British army is up there with the best forces around, but in all honesty.. it just isn't. I'd say that ultimately the influence of the state is the most important factor.