Post-disaster restoration and reconstruction are important means to support and help areas where natural disasters occur to restore normal production and living order. Assessing the gap between the effects of restoration and reconstruction and the goals of reconstruction planning, as well as studying the expected demand gaps of different subjects, is the core objective of the evaluation of the effects of post-disaster restoration and reconstruction. Based on the summary and analysis of the practical experience of natural disaster recovery and reconstruction in China, a post-disaster recovery and reconstruction effect evaluation index system with 6 levels and 37 underlying indicators has been constructed, and based on the post-disaster recovery and reconstruction planning, two perspectives of coincidence and multi-subject demand evaluation have been achieved. An empirical analysis was made on the recovery and reconstruction of the “8.7 Zhouqu Debris Flow” disaster. Post-disaster reconstruction should be “people-oriented,” starting from the actual situation of local cultural value restoration, focusing on the long-term goal of sustainable development of the ecological environment, grasping the short-term goal of restoring economic development, and focusing on key projects. Suggestions for the optimization of the economic stimulus of the project have also been put forward. Empirical research shows that the post-disaster recovery and reconstruction plan of the “8.7 Zhouqu debris flow” disaster achieves excellent consistency; the evaluation value of the post-disaster recovery and reconstruction effect based on the needs of multiple entities is good.