A handheld electronic device, comprising: a display unit; and an electronic compass for measuring a plurality of origin direction information (φ1, φ2, φ3) directed towards a plurality of reference locations from an origin location, wherein the reference locations are correlated with the controlled device (31, 32, 33), characterized in that the electronic compass is adapted to measure a plurality of move direction information (φ1', φ2', φ3') directed towards the reference locations from a move location; and that the handheld electronic device comprises: a processing unit coupling with the electronic compass and the display unit, wherein the processing unit constructs a coordinate system and calculates the reference locations for a plurality of reference location coordinates (P1, P2, P3) in the coordinate system according to the origin location, the move location, the origin direction information (φ1, φ2, φ3) and the move direction information (φ1', φ2', φ3'), wherein after the coordinate system is constructed, the electronic compass measures a current direction information (φ U,1, φ U,1, φ U,3) directed towards the controlled device (31, 32, 33) to be remote controlled from a current location, and the processing unit controls the display unit to display a control interface of the controlled device (31, 32, 33) to be remote controlled according to the coordinate system, the reference location coordinates (P1, P2, P3) and the current direction information (φ U,1, φ U,1, φ U',1). a display unit; and an electronic compass for measuring a plurality of origin direction information (φ1, φ2, φ3) directed towards a plurality of reference locations from an origin location, wherein the reference locations are correlated with the controlled device (31, 32, 33), characterized in that the electronic compass is adapted to measure a plurality of move direction information (φ1', φ2', φ3') directed towards the reference locations from a move location; and that the handheld electronic device comprises: a processing unit coupling with the electronic compass and the display unit, wherein the processing unit constructs a coordinate system and calculates the reference locations for a plurality of reference location coordinates (P1, P2, P3) in the coordinate system according to the origin location, the move location, the origin direction information (φ1, φ2, φ3) and the move direction information (φ1', φ2', φ3'), wherein after the coordinate system is constructed, the electronic compass measures a current direction information (φ U,1, φ U,1, φ U,3) directed towards the controlled device (31, 32, 33) to be remote controlled from a current location, and the processing unit controls the display unit to display a control interface of the controlled device (31, 32, 33) to be remote controlled according to the coordinate system, the reference location coordinates (P1, P2, P3) and the current direction information (φ U,1, φ U,1, φ U',1). a processing unit coupling with the electronic compass and the display unit, wherein the processing unit constructs a coordinate system and calculates the reference locations for a plurality of reference location coordinates (P1, P2, P3) in the coordinate system according to the origin location, the move location, the origin direction information (φ1, φ2, φ3) and the move direction information (φ1', φ2', φ3'), wherein after the coordinate system is constructed, the electronic compass measures a current direction information (φ U,1, φ U,1, φ U,3) directed towards the controlled device (31, 32, 33) to be remote controlled from a current location, and the processing unit controls the display unit to display a control interface of the controlled device (31, 32, 33) to be remote controlled according to the coordinate system, the reference location coordinates (P1, P2, P3) and the current direction information (φ U,1, φ U,1, φ U',1).