The invention discloses a system and a method for calculating a wind power energy utilization rate. The system comprises a real-time database and a historical database, and furthermore comprises a wind power generator state online monitoring module, a wind power generator sample set data processing module, a wind power generator total generation recording service module, a wind power generator index cyclic calculation service module and a user interaction module connected with the real-time database and the historical database. The technical difficult problems of diversified wind power generator types, inconsistent wind power generator state division, low index calculation accuracy and the like during index calculation in current industry can be solved. A sample set frame is introduced and sample effective labeling is judged and processed, so that the calculation error of a single sample is reduced, the problem that theoretical generated energy cannot be calculated due to exception of the single sample is avoided, and the flexibility of calculating indexes of all dimensions is realized. The method is a universal data processing technology for calculating the indexes.