Abstract: Based on stakeholder theory, sustainable development theory and endogenous growth theory, the connotation definition and measurement indexes of high quality of manufacturing enterprises are determined, the weights of each level and index are calculated by expert scoring and hierarchical analysis, and six first-level indexes including high efficiency growth, effective supply growth, middle and high-end structural growth, green growth, sustainable growth and harmonious growth, and 22 basic indexes are designed. The evaluation index system of high-quality development of manufacturing enterprises includes 6 first-level indexes and 22 basic indexes.