This paper states the necessity of establishing the economic evaluation method for healthcare system in enterprises systematically. The author gives the connotations of the proposed a new economic evaluation method for healthcare system in enterprises. The proposed evaluation method for healthcare system can be used in all units with possible accidents for estimating and reflecting the economic effectiveness of the healthcare system provided in compensation of the losses caused by the accidents within the entire process. In accordance with the features of this healthcare system, the main precondition of economic evaluation method and the related evaluation model of Data Envelopment Analysis(DEA) for healthcare system based on accounting information are also explained. The purpose of establishing this evaluation method is to promote effective management of healthcare system invested in enterprises.