Abstract:In the context of the "dual carbon" goal, we comprehensively consider the factors that affect the high-quality development of manufacturing enterprises, build a high-quality development evaluation index system for manufacturing enterprises, including five dimensions, such as economic efficiency, R&D innovation, and green development, and take China's top 500 manufacturing enterprises as research samples, the entropy value method grey correlation analysis method is used to comprehensively evaluate and compare the quality development level of manufacturing enterprises in Jiangsu and other large manufacturing provinces, and understand the weaknesses and shortcomings of the high-quality development of manufacturing enterprises in Jiangsu. The study found that Jiangsu has a good performance in green development, but there is still a certain gap between Jiangsu and other large manufacturing provinces in terms of economic benefits, development capacity, R&D innovation, open cooperation, etc. In order to achieve high-quality development, Jiangsu manufacturing enterprises should actively promote the optimization and upgrading of the industrial structure, comprehensively cultivate the manufacturing talent team, focus on implementing the innovation driven development strategy, optimize the global resource allocation, actively move towards the middle and high end of the global industrial chain value chain, accelerate the construction of a green manufacturing system, and actively participate in carbon trading emissions.