With the development of IES research, it is necessary to establish a scientific, complete and reliable evaluation system to evaluate the ability of demand-side resources to participate in IDR. Firstly, this paper introduces the system architecture of IES, and clarifies the resources with demand response ability. Then, 14 evaluation indexes are selected from five aspects such as response characteristics and economic benefits, which constitute the evaluation index group. The Delphi method and TOPSIS method are used to construct the comprehensive evaluation model from the subjective and objective perspectives. Finally, an example is used to verify the evaluation index system proposed in this paper. The evaluation system is scientific and reliable.