Objective: Based on the structure-process-outcome (SPO) theoretical framework, this study aims to systematically construct a scientific, complete, and operable comprehensive evaluation index system for the service quality of “Internet+nursing care” for disabled elderly from three key dimensions: structural quality, service process, and outcome quality. Methods: On the basis of literature review and policy analysis, the index system was established by integrating authoritative opinions from two rounds of Delphi expert consultations. The Analytic Hierarchy Process (AHP) was used to calculate the weights of indicators at all levels, and Cronbach’s α coefficient was applied for reliability testing. Results: Two rounds of Delphi expert consultations were conducted from November 2024 to January 2025. The expert activity coefficients were 0.85 (85% recovery rate in the first round) and 1.0 (100% recovery rate in the second round), respectively; the expert authority coefficient was 0.86; and Kendall’s W coefficients were 0.201 and 0.128, respectively. The final evaluation index system for the service quality of “Internet+nursing care” for disabled elderly consisted of 3 first-level indicators, 17 second-level indicators, and 86 third-level indicators. Conclusions: The evaluation index system constructed in this study is both practical and scientific, providing a new method for evaluating the service quality of “Internet+nursing care” for disabled elderly, as well as beneficial theoretical basis and practical guidance for optimizing and improving their service quality.