Carbon intangible assets magically control the development of enterprises' low-carbon economy, comprehensively reflects the comparative advantages of enterprises in low-carbon competition, and is an important source for enterprises to obtain low-carbon competitiveness. Based on this, this paper analyzes the different impacts of various carbon intangible assets on the low-carbon competitiveness of enterprises. The literature research method was used to determine the dimensions of evaluation, and it was proposed that principles for constructing a low-carbon economic evaluation index system for enterprises should be followed. This article roughly selected the evaluation index system for low-carbon competitiveness of enterprises, and then optimized the index system by using the Delphi Technique method. Finally, a more scientific and reasonable evaluation index system was obtained. The index system contains 5 dimensions and 26 secondary indicators , And the indicator system is general. This paper puts forward the construction ideas and selection methods of evaluation indicators, and then builds a low-carbon competitiveness evaluation index system for iron and steel enterprises. Finally, a detailed description of the relevant indicators is given. <<