The driving force of a Stirling engine comes from the heating expansion and cooling compression of working medium. The enhancement of heat transfer capacity of the hot/cold end is the key to improve the Stirling engine performance, while how to objectively evaluate the heat transfer enhancement effect is a precondition. Herein, a polytropic model of a Stirling engine thermal cycle process was firstly established. A method for evaluating the heat transfer enhancement performance under oscillating flow was proposed based on the efficiency and power improvement of a Stirling engine. This method was further used to evaluate the heat transfer enhancement effect of a novel four-leaf helical heating tube under oscillating flow, the efficiency and power improvement factor of which was reached 13.5 % and 6.1 %, respectively. The results show that the efficiency and power improvement evaluation criterion was more comprehensive and intuitive in evaluating the heat transfer enhancement performance under oscillating flow compared with the conventional evaluation indictor like performance evaluation criterion and equivalent tube length and tube number criterion.