The　competitiveness　of　service　enterprise　is　related　to　the　competitiveness　of　the　whole　service　industry,　and　affects　the　development　of　country＇s　economics　and　society.　Based　on　the　three　meanings　of　the　competitiveness　of　enterprises,　this　paper　defines　the　content　of　the　competitiveness　of　service　enterprise,　which　including　business　resources,　entrepreneurial　capabilities　and　business　performance　in　three　aspects,　constructs　evaluation　index　system　of　the　competitiveness　of　service　enterprise,　and　presents　a　fuzzy　comprehensive　evaluation　model　for　the　competitiveness　of　service　enterprise.　An　example　of　a　postal　enterprise　shows　that　the　evaluation　model　provides　a　scientific,　effective　and　practical　idea　for　the　competitiveness　of　service　enterprises.　©　2010　IEEE.