Abstract: The research objective of this paper is to build an evaluation index system which consists of a series of indexes that reflect operation performance. We computed and allocated the weight coefficient of each evaluation index, and then we built a comprehensive performance evaluation model based on analytic hierarchy process to examine enterprise incubators in Beijing. We evaluated the performance by using Delphi technique method and analytic hierarchy process to determine weight coefficients and used accelerations composition method. As a result, the empirical research concluded that the overall level of development of the enterprise incubators in Beijing was not high and most of the enterprise incubators were located on the same level.