This letter provides a spectral and energy efficiency evaluation framework for massive MIMO heterogeneous networks with wireless backhaul. This framework is to maximize the weighted summation of spectral efficiency and energy efficiency with guaranteeing quality of service for users, interference mitigation, and sufficient capacity in wireless backhaul. To solve this non-convex problem, we develop a novel alternating optimization algorithm, which is a combination of Lagrange dual with successive convex approximation. Numerical results verify the effectiveness of the framework in improving the energy and spectral efficiency by comparing with the other schemes.