Abstract: It is a new perspective to base enterprise competitiveness research on the recycling economy. The latest research takes resources, technology, management, economic, environment and social responsibility as the six kinds of elements of enterprise competitiveness. However, resources and technology are not enterprise competitiveness but its potential; only fulfilled potential can be turned into competitiveness. To measure the enterprise competitiveness, we must distinguish evaluation index level and attribution. Indicators should make it possible to describe a particular characteristic of competitiveness, and it must have the characteristic of broad-spectrum representation.