Water is an important natural resource and the most basic material basis for regional economic development. How to effectively strengthen the comprehensive development and utilization of water resources is an important factor that directly affects whether production and life can adhere to scientific development and achieve sustainable economic and social development, and whether to restrict or promote is particularly important. As a prefecture-level city with serious shortage of water resources, it is of great significance to study the utilization efficiency of water resources in Taiyuan to alleviate the contradiction of water supply. By analyzing the main factors affecting the efficiency of water resources use, this study constructs the evaluation index system of water resource utilization efficiency (WRUE) through the multi-index evaluation method, selects 3 aspects of economy, society and environment as the criterion layer, and analyzes 8 first-level indicators and 17 s-level indicators. The research shows that the time difference of WRUE in Taiyuan is very significant.