Water resource allocation was defined as an input-output question in this paper, and a preliminary input-output index system was set up. Then GEM （group eigenvalue method）-MAUE （multi-attribute utility theory） model was applied to evaluate relative efficiency of water resource allocation plans. This model determined weights of indicators by GEM, and assessed the allocation schemes by MAUE. Compared with DEA （Data Envelopment Analysis） or ANN （Artificial Neural Networks）, the mode was more applicable in some cases where decision-makers had preference for certain indicators