The paper conducts a research on enterprise capability elements based on client value, in which an evaluation index system and evaluation model of enterprise capabilities is constructed from a view of discerning and satisfying client demands. The enterprise capabilities consist of four aspects, i.e., operation capability, innovation capability, learning capability and real time responding capability. The approach adopted in the paper is a quantitative technique based on use of fuzzy comprehensive evaluation. In the end, a case is pulled into to illustrate the feasibility of the methodology from the empirical perspective.