With the rapid development of modern information technology，there is a symbiotic situation of integration，interaction and interdependence between manufacturing and service，especially between advanced manufacturing and modern service. The deep integration of manufacturing and service plays an important role in solving the current problems in the development of manufacturing industry，upgrading service industry，improving the quality of industrial development and promoting the sustainable and healthy development of economy. The China Enterprise Confederation publishes various lists of China’s top 500，China’s top 500 manufacturing and China’s top 500 service industries around September every year，reflecting the development of large enterprises in the previous year from many angles. Taking the data and practices of the top 500 companies as the object of analysis，this paper holds that large enterprises are an important force to promote the integrated development of manufacturing and services，not only because of the advantages of large enterprises in resource integration ability，information technology application，technology breakthrough and management improvement，but also because the sustainable and healthy development of large manufacturing enterprises and service enterprises depends on breakthrough the crux of insufficient integration and mutual support. In fact，large enterprises represented by the top 500 enterprises are also actively exploring，and have formed some models and experience of deep integration of manufacturing and services.