With the implementation of the strategy of “Revitalizing the Old Industrial Bases in Northeast China” in 2003，the country has issued relevant policies successively，and the revitalization of northeast China has achieved certain results. The economy of northeast China has been under great downward pressure since 2013. It is in a critical period of comprehensive revitalization and development now when it is urgent to scientifically study and evaluate the dynamic trend of comprehensive revitalization and development，and to clarify the advantages and gaps of revitalization and development as well as the direction of future efforts. This paper analyzes the importance of comprehensive revitalization evaluation，defines the theoretical value and practical value of comprehensive revitalization connotation，and constructs the index evaluation system of comprehensive revitalization in northeast China. The research results show that a comprehensive revitalization of northeast area assessment system is a whole process which is on the leading of the reform development and applies new development concept to comprehensive revitalization. It means that innovation，coordinated and green excite internal driving force，with the external driving power of oriented toward global progress，which safeguard the beneficial of development to the general public，encourage people to participate in a comprehensive revitalization enthusiastically and creatively. The research ideas not only provide theoretical value and practical basis for the realization of the comprehensive revitalization in northeast China，but also provide a reference for the evaluation of other regions development.