On human capital investment of financial decisions in high and new tech enterprises based on net present value method

The method of net present value is one of the basic methods for long-term asset investment of financial decisions on assessment in traditional enterprises. The cash flow is adjusted to the risk factors from the aspect of human capital investment costs and benefits. Financial decision methods about manpower capital investment are rebuilt up in the basis of net present value methods and fit for actual high and new tech enterprises .These factors are considered about the importance of manpower capital investment for development in high and new tech enterprises as well as high-risk for human capital investment in those enterprises.