Let $n$ be a fixed positive integer. Let
$$A=\begin{bmatrix} a_{11} & a_{12} & \cdots &a_{1n}  \\ a_{21} & a_{22} & \cdots &a_{2n}  \\ \vdots & \vdots & \cdots & \vdots \\ a_{n1} & a_{n2} & \cdots &a_{nn} \end{bmatrix}\quad
\text{and} \quad B=\begin{bmatrix} b_{11} & b_{12} & \cdots &b_{1n}  \\ b_{21} & b_{22} & \cdots &b_{2n}  \\ \vdots & \vdots & \cdots & \vdots \\ b_{n1} & b_{n2} & \cdots &b_{nn} \end{bmatrix}\quad$$
be two $n\times n$ tables such that $\{a_{ij}|1\le i,j\le n\}=\{b_{ij}|1\le i,j\le n\}=\{k\in N^*|1\le k\le n^2\}$.
One can perform the following operation on table $A$: Choose $2$ numbers in the same row or in the same column of $A$, interchange these $2$ numbers, and leave the remaining $n^2-2$ numbers unchanged. This operation is called a [b]transposition[/b] of $A$.
Find, with proof, the smallest positive integer $m$ such that for any tables $A$ and $B$, one can perform at most $m$ transpositions such that the resulting table of $A$ is $B$.
1. **Problem Restatement**: We are given two \( n \times n \) matrices \( A \) and \( B \) with elements from the set \(\{1, 2, \ldots, n^2\}\). We can perform transpositions (interchanging two elements in the same row or column) on \( A \). We need to find the smallest positive integer \( m \) such that any \( A \) can be transformed into \( B \) using at most \( m \) transpositions.

2. **Claim**: The smallest \( m \) is \( 2n(n-1) \).

3. **Example to Show Bound Cannot Be Improved**:
    - Let \( A \) be the matrix where \( a_{ij} = (i-1)n + j \).
    - Let \( B \) be the matrix where \( b_{ij} = i'n + j' \), with \( i' \equiv i \pmod{n} \) and \( j' \equiv j+1 \pmod{n} \).
    - We will show that transforming \( A \) to \( B \) requires at least \( 2n(n-1) \) transpositions.

4. **Coloring Argument**:
    - Color each element of \( A \) and \( B \) according to its residue class modulo \( n \).
    - Consider the problem of moving stones between heaps, where each heap initially contains stones of one color, and we want to rearrange them so that each heap contains stones of the next color in a cyclic order.

5. **Distance Argument**:
    - Define the distance of a stone as the difference between its current heap and its target heap modulo \( n \).
    - Initially, the sum of distances is \( n^2(n-1) \).
    - Each transposition decreases the sum of distances by at most \( n \).
    - Therefore, at least \( \frac{n^2(n-1)}{n} = n(n-1) \) transpositions are needed for rows, and similarly for columns, totaling \( 2n(n-1) \).

6. **Algorithm to Achieve \( 2n(n-1) \) Transpositions**:
    - Use the lemma: Any permutation of \(\{1, 2, \ldots, n\}\) can be obtained from the identity permutation using at most \( n-1 \) transpositions.
    - For each row \( i \) from 1 to \( n-1 \), match the \( i \)-th row of \( A \) to the \( i \)-th row of \( B \) using \( 2n-1 \) transpositions.
    - For the \( n \)-th row, use at most \( n-1 \) transpositions.
    - Total transpositions: \((n-1)(2n-1) + (n-1) = 2n(n-1)\).

7. **Detailed Steps for Each Phase**:
    - **Step 1**: Put elements in the correct columns using row transpositions.
    - **Step 2**: Move elements to the correct row using column transpositions.
    - **Step 3**: Reorder elements within the row using the lemma.

8. **Optimization**:
    - Identify cycles among elements to minimize the number of transpositions.
    - Use the cycle structure to reduce the number of moves needed to place elements in the correct positions.

9. **Conclusion**:
    - The algorithm works in \( 2n(n-1) \) transpositions, proving that this is the smallest \( m \) for any \( A \) and \( B \).

The final answer is \( \boxed{ 2n(n-1) } \)