The relationship between the methods of investment decision and the characteristics of the enterprises in China was analyzed with the statistical analysis. It was found that the mostly used method of investment decision is pay back method and the mostly used discount rate is the loan interest rate of banks during the same period in China. It was also seen that the firms would pay to more attention to the risk of the financial interest than to the risk of the interest rate risk and the currency inflation when they would make their decision-making of investment in China.