Evaluation is the major activity of performing Verification, Validation and Accreditation (VV&A) of a simulation system. Unfortunately, there is a lack of reasonable and operable evaluation methods. Moreover,there are other problems to address in VV&A evaluation, such as index definition, conclusion analysis, etc. In this paper, a VV&A evaluation system is introduced to try to resolve these problems. The system is based on a method called hierarchical evaluation, and it uses a good combination of evaluation processes and indexes.First, a thorough analysis of the VV&A evaluation' s essentials and principles are given, then the uncertainty of the evaluation results caused by various analysis of the evaluators is pointed out, then a hierarchical evaluation mechanism based on evaluator weight and evaluation hierarchy is brought forward, and finally a comprehensive VV&A evaluation system with evaluation flow processing, index management and hierarchical evaluation fulfillment is established. The system gives good consideration to ease of operation, reasonableness of evaluation conclusion, and the ability to comprehensively resolve VV&A problems. Since VV&A is attracting more and more recognition, it is meaningful to provide a good system for implementing credible simulation systems. It is hoped that this VV&A evaluation will provide a good way.