The proposal of high-quality development provides new requirements for the transformation and upgrading of China’s manufacturing enterprises，and the current high-quality development level of manufacturing enterprises needs to be evaluated urgently. Based on the connotation of high-quality development of manufacturing enterprises，this paper constructs a high-quality development evaluation index system of manufacturing enterprises from four dimensions，including economic，innovative，social and ecological，and uses the data of 93 listed enterprises in Shenzhen in 2019 to conduct empirical analysis and evaluation. The results show that regions with higher industrial agglomeration，better resource endowment and excellent business environment have a high level of high-quality development. This paper suggests：First，optimizing the competitive advantages of enterprises in their segments and emerging industries，to promote high-quality small and medium-sized enterprises to grow on a large scale；second，optimizing the layout of manufacturing enterprise departments，to promote broader industrial cooperation in Shenzhen metropolitan circle and even the pan-Pearl River Delta region；third，optimizing the business environment of manufacturing enterprises，to support enterprises to make greater efforts in innovation activities.