On the basis of setting up an indexes evaluation system of capital running performance in high-tech enterprises, this paper proposes an intelligent evaluation approach which was designed by RBF(Return Back Propagation)Artificial Neural Network. Furthermore the comprehensive training has been carried out through selecting part of the capital running performance data of a few typical high-tech enterprises. Thus an effective approach has been provided not only for the research on the evaluation of capital running performance, but also for the control of the capital running and for the capital management in high tech enterprises.