Near zero carbon emission is the further deepening and landing of low carbon emissions, and it is a dynamic process that tends to zero carbon emissions. This paper divides low-carbon parks into smart parks and ecological parks based on the life cycle of carbon formation. Starting from the four elements of planning, near-zero carbon technology, carbon emission management and environmental health, and according to the traceability tracking system of carbon emissions in the parks, the low-carbon parks are formed with energy consumption, industrial production, construction, transportation and abandonment. The index system structure of material disposal, carbon sink, carbon emission management and healthy life is the criterion level. When the park is in different stages of near zero carbon development, the internal differences of evaluation indicators are also different. Constant weight evaluation method can not reflect the impact of various indicators on near zero carbon development, which will affect the accuracy of the evaluation results. This paper will introduce the variable weight theory and construct a penalty variable weight model. By comparing the results of constant weight evaluation and variable weight evaluation, it can be seen that the evaluation results of variable weight evaluation model are easier to distinguish the development grade. It is verified that the variable weight evaluation method is more suitable for the dynamic characteristics of near zero carbon development.