With the implementation of the “carbon peaking and carbon neutrality” target strategy, green, low-carbon development has become the main way of economic development, and the low-carbon economic operation and healthy development of state-owned enterprises not only play a leading role in the operation of the national economy as a whole, but also are economic entities that bear greater pressure for green and low-carbon development. This paper focuses on the construction of an evaluation system for the economic responsibility audit of the leaders of state-owned enterprises from a green and low-carbon perspective, using the hierarchical analysis method to determine the weights of each evaluation index, and selecting three commercial state-owned enterprises of Gansu province for verification. The evaluation system is feasible and contributes to the balanced development between the economic development of state-owned enterprises and green and low-carbon.