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Abstract: in a rapidly changing market economy, investment between enterprises become more frequent. 企业投资中，常面临投资决策。 Business investment, often facing investment decisions. 因此，决策是企业迈向成功或失败的第一步。 Therefore, the decision-making enterprises to success or failure of the first step. 投资决策的理论与实践一直对投资人的资本运作有重大意义。 Investment decision-making theory and practice has been to invest in human capital operation is of great significance. 现行的对项目进行投资决策所运用的评价方法有一定的科学合理性，但在实践中也暴露出一些问题。 The existing investment in the project decision-making evaluation of the use of the scientific method is reasonable, but in practice has also revealed some problems. 本文首先分析企业投资决策的定义，接着，从企业投资决策理论入手，进行详述，并就投资决策所运用的评价方法进行比较。 This paper first analysis of the definition of investment decision-making enterprises, and then, from the enterprise investment decision-making theory through in detail, and the investment decision-making by the use of evaluation methods were compared. 然后，以这些理论为基础，再结合案例进一步分析，使决策方法的运作有了更加清晰的过程，最后得出了一些总结性的结