At present China has not established a systematic low carbon audit evaluation system. This paper focused on the enterprises low carbon audit evaluation and based on the DRS (driving force, response, state) model. We tried to establish a comprehensive system which includes economic driving force, social driving force, environmental driving force, the response of low carbon management, energy consumption mode response, low carbon governance response, low carbon policy execution state, energy consumption state, and the performance of low carbon economy state. The index system contains 46 specific indicators in total. It starts from the driving force of the development of enterprises low carbon. By studying the low carbon responsive behavior of enterprises, we could find that the formation of low carbon new state. The existing index system has three shortages, that is, lack of three dimensions reflected in driving force, low carbon response, low carbon state. The environmental index and economic index fragmented. The existing index system relies solely on the static index, etc. By using the combination model of dynamic and static index to evaluate, it could make up for the existing index system.