In order to study the comprehensive effect of material flow and energy flow on energy consumption of steel manufacturing process, firstly, the using energy peculiarity and energy saving technology of energy process of steel enterprise were analyzed. Secondly, the evaluation index of energy saving for steel enterprises was put forward based on analytic hierarchy process. The rule layer includes process energy consumption, steel ratio and application of energy saving technology. The variable layer includes 22 indexes. Indexes’ weight of rule layer, steel ratio and application of energy saving technology was determined by analytic hierarchy process and Delphi method. Indexes’ weight of process energy consumption was determined according to the average process energy consumption value of key steel enterprises in china. Finally, the evaluation index system of energy saving for steel enterprises was established. With the index system, the energy saving level of one steel enterprise can be evaluated according to its actual production data. The index system is practical and easy to apply.