Provided are a handover evaluation and report method, apparatus and a base station. A source base station sends a beam measurement indication, a cell measurement strategy and a threshold of one of RSRP, RSRQ, or SINR to a target base station. The target base station instructs the terminal to measure a cell on a source base station side according to the beam measurement indication and the cell measurement strategy. In response to determining that an inter-system handover of the terminal is an unnecessary handover according to a cell measurement result sent by the terminal, the target base station generates an inter-system handover report indicating that this handover of the terminal is the unnecessary handover and sends the inter-system handover report to the source base station Thus, the source base station acknowledges, according to the inter-system handover report, an unnecessary inter-system handover is performed by the terminal.