Learning from the strategic management theory, firstly, the strategic orientation frame for transforming development institutes into enterprises is established; Secondly, the scanning thought of exterior environment and the quantitative evaluation scheme of exterior strategic factors of the transformation are discussed; Thirdly, the evaluating method of interior resources and the evaluating scheme of interior strategic factors of the transformation is studied; Lastly, the strategic orientation matrix for transforming institutes of development into enterprises is put forward. Combining the fact of a certain development institute, the paper makes an empirical research on its strategic orientation and scheme selection for transforming the institute of development into enterprise.