The emergency rescue capability of urban gas enterprises has an important impact on the safety of urban gas enterprises. At present, there are two problems in the emergency rescue evaluation of urban gas enterprises. First, the construction of the evaluation index system is unreasonable and the index is not comprehensive. Second, the evaluation model is not accurate, and there is a big gap between the evaluation results and the actual project. Based on this, a scientific and comprehensive evaluation index system of emergency rescue capability was constructed based on the rooted theory, which is composed of 8 first-level indexes such as monitoring and early warning factors and 37 second-level indexes such as risk graded management and control. A model for evaluating the emergency rescue capability of urban gas enterprises was constructed based on the theory of set pair analysis interval triangular fuzzy number (SPA-ITFN). Among them, the multivariate connection number in the set pair analysis theory can take into account both the certainty and uncertainty of the evaluation index, and the interval triangular fuzzy number makes the definition between grades more accurate. The evaluation model was used to evaluate the emergency rescue capability of Jiaozuo City gas enterprise in Henan Province, and the evaluation result is good, which accords with the current situation of the enterprise's emergency rescue capability. The results show that the constructed emergency rescue capability evaluation index system and the SPA-ITFN model have high accuracy and good consistency, which has a good reference value for the government and relevant enterprises to evaluate the emergency rescue capability of gas enterprises.