The high-tech firms have become a main impetus of the development of social economy. They also play very important roles in the operation and stable improvement of national economy. This article starts with the currently hot issue on the research of high-tech corporations, the formation of high-tech corporations and their developmental characteristics. Then through the analysis of the influential factors on high-techs, their growth pattern, construction, features of capital structure and evaluation in their developing process are explored. Finally, we make deep reflection on the environment of development about high-tech corporations.