Our　country　is　short　of　energy.　As　the　driving　force　of　economic　and　social　development,　the　effective　use　of　energy　is　related　to　the　sustainable　development　of　the　whole　society　and　economy.　Whether　an　enterprise　can　effectively　use　energy　needs　to　be　measured　and　a　comprehensive　evaluation　system　of　energy　utilization　needs　to　be　established.　This　paper　introduces　that　in　the　comprehensive　evaluation　of　energy　utilization,　enterprises　can　improve　energy　utilization　efficiency　by　establishing　energy　efficiency　evaluation　system,　improving　balanced　scorecard,　evaluating　energy　factors　and　evaluating　energy　audit　methods.　©　Published　under　licence　by　IOP　Publishing　Ltd.