In order to achieve the maximization over the resources allocation of enterprises and realize their own values, it is necessary to utilize critical performance indictors to represent the values that created by the stakeholders and to realize the optimum performance. High performance can promote the realization of enterprises＇ own values; on the contrary, the realization of self value will reach a higher level to form a positive cycle. The evaluating indicators of performance play a very important role. This paper selects critical performance indicators from the concept of value management and discusses the reasons why the author selects these indictors and their key roles.