In our country, the evaluation method, using payout time for investment appraisal and ordinary profit for management appraisal, has been traditionally applied. Moreover, it is reported that less than half of enterprises are carrying ex-ante evaluation and more less enterprises are carrying ex-post evaluation all the time into effect on IT investment. In addition, the concrete evaluation methods are not opened. Therefore, some enterprises are evaluated by using Ordinary Profit for management appraisal and by using Net Present Value Ratio for not only for management appraisal and also for investment appraisal, and the appraised results are compared and examined.