Abstract: The characteristics of High Technology Enterprise determine that its sources of value are mainly come from the following aspects,such as intelligence capital,high technique product,high growth,industrial park and high risk...etc.Furthermore,the composing of value sources of High Technology Enterprise are also different as the firm is in different stage.When you want to evaluate the High Technology Enterprise,first of all,you should analyse which stage the firm is placed in and what are the composing of value sources,and then choose the evaluating method which is fit for the value sources.