In power system, the harmonic and unbalance will lead to the increase of line losses, damage of equipments, inaccuracy in electric energy metering and many other problems. However, there isn’t a set of fixed indexes to evaluate the level of harmonic and unbalanced pollution at present. Aiming at this problem, according to the IEEE Std 1459-2010 power theory and its decomposition method for apparent power, a set of new evaluation indexes of harmonic and unbalance pollution level under non-sinusoidal unbalanced condition is proposed. Firstly, the rationality of traditional evaluation indexes is analyzed. And then, based on the shortcomings of the traditional evaluation indexes, the definitions of the new evaluation indexes in the single phase system and the three phase system are given respectively. Finally, a simulation model is built in Matlab/Simulink to compare the evaluation effects of the traditional indexes and the new indexes. The results of the analysis indicate that the new indexes can accurately and comprehensively evaluate the level of harmonic and unbalance pollution.