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mation and external information when these information were used in the decision of capital investment, for instance, Larcker (1981) has found that the internal information and the external information, the financial information and the non-financial information general are provided with the importance of perceived within the strategy capital budget; the “successful” enterprises pay more attention on the competition issues, the value chain analysis and the basic cost motivation than other competitors which seem “unsuccessful”, but the “successful” enterprises just pay a little attention on the financial computing (Carr and Tomkin, 1996).

Compare with other aspects of management accounting, the value based management pay more attention on the choice of the performance indicators. Overall, these researches could be divided into two types. The one type of researches have measure the features of information and the control system, the result of this type of researches support that the choice of performance indicators is one view of function of the organizational competition environment, strategy and the organizational design. For instance, there is relationship between the complexity level of organizational design and the diversity of performance indicators is positive correlation (Gul and Chia, 1994; Scott and Tiessen, 1999); according to Chenhall and Morris (1986), the decentralization, PEU and the organizational internal correlation is closely with the four features of management accounting system which are the scope (whether include the information of external, non-financial and the future- oriented), the timeliness, the integration and the general level of prices; the using of performance measurement indicators in “prospector” enterprises is pretty different with the using in the “defense” enterprises (Simons, 1987; Guilding, 1999); the manufacturing technology has a significant influence on the using of budgeting control system and the benefit.

The second type of researches on performance indicators focused on the compensation plan, this type of researches mainly measured the determination factors of the choice of performance indicators and the performance effects of compensation plan. The important determination factors of the choice of performance indicators (include financial and non-financial indicators, accounting and marketing indicators) which include the enterprise under which industry, enterprise growth, the level of the innovation activity of the strategy quality, the manager’s tenure, the proportion of managerial ownership, the degree of traditional financial indicators doping and so on will be considered when the CEO executive the compensation contracts (Bushman and etc, 1996; Ittner and etc, 1997). Keating (1997) has measure the organizational hierarchy of performance standard which need be measured; they suggested that the important determination factors of the choice of divisional indicators include the divisional growth, the internal correlation of organizations and the size of the department in an organization. About the performance effects of compensation plan, researchers have shown that the organizations which lead the performance indicators of incentive plan closely integrated to the contingency factors will achieve a better performance (Simons, 1987; Govindarajan, 1988).

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