Abstract: Aim To reform the current evaluation index of the economic results in order to evaluate the economic results of the enterprise, and establish the new evaluation index of the economic results. Methods In accordance with the problem of the current evaluation index of the economic results existing in theory and practice, the qualitative analysis was combined with the quantitative analysis, and the train of thoughts reforming the current evaluation index of the economic results was put forward. Then starting from the intension, attribute and extending of the economic results, the bounds of profit and the economic results were distinguished. Results and Conclusion The new comprehensive evaluation index of the economic results was established. The new index cover the source, guarantee of stablity, operating period, final result and the contribution capability of the microeconomic results to the macroeconomic results of the economic results of the enterprise.