Abstract: How to put all kinds of resources, such as limited manpower, material resources and financial resources, etc., into the trasformatiou project of the scientific and technical outcome, and improve the transformation efficiency of the scientific and technical outcome of new and high technology enterprise at the greatest extension have already become the most pressing matter for Chinese new and high enterprises. The appraisal of the prospect of high-tech transformation outcome should carry on from the following aspects such as economical benefit, the risk of transformation, technical maturity and so on. At present in China, the most eminent question is that the economical benefit of transformation project is so dissatisfied. The status of economical benefit decides on whether the transformation project is successful or not. The index system appraising the transformation efficiency of outcome is set up, and the application of the BP neutral network method for the appraisal of the outcome transformation efficiency for new and high technology enterprise is proposed. To measure the economical benefit of transformation outcome will provide the important reference for administrators to make decisions in management.

Key words: outcome of new and high technology enterprise, economical benefit analysis, BP neutral network, comprehensive appraisal method, transformation efficiency