B&B is an important promotion force of regional tourism and economic development，as well as a key solution of local cultural revitalization. High operation effectiveness both accelerates guest experiences and local fiscal revenue spirally，and is good to local comprehensive development. Scientific and standardized Evaluation Index System is in need for local B&B Associations to providing better management suggestions under the concern of species differences. Evaluation Index System establishment is a multi-disciplinary integration. A lot of essentials should be noticed，such as unique differences from hotels and the systematics and development of the evaluation index. Based on the Grounded Theory，almost all Chinese academic journals papers on “B&B Evaluation” in 2019 and 2020 are searched，studied，summed up and deduced. China B&B Evaluation System established in this paper can be used and refined as a structured tool for the future management practice and acdemic research of China’s B&B.