In the industrial era, most of the company' assets is property, plant, eequipment and accounting is simply to record these assets value. In the information era, the bussiness value is tied the trademark, customer ralationship, human resources but the traditional financial reporting system have not record the intangible assets fig exact value. Balanced scorecard system has overcome the above shortcomings, adding the value excepting the standard financial metrics. Corporeality through four aspests: financial, customer, business processes, learning and growth to measure the organization performance and at the same it is also important position in the management accounting system.