Abstract: A learning enterprise is a new type of organization in the 21st century. This paper studies several enterprises known for their higher degree of learning. Economic indicators in these enterprises are exclusively examined and studied by means of statistical analysis. Based on this study, the present author has designed a five-point indicator system that identifies and assesses learning-type enterprises and meanwhile it can be used to identify, evaluate and audit other enterprises. This study proves that the indicator system is feasible technologically and economically.