At present, sustainable and environmental issue has become constraining bottleneck for China's rapid development. Efficiency improving, energy saving, emission reduction and low-carbon development will be inevitable choices for our country's future development. However, in many provinces, low-carbon development are wasteful and inefficient. How can evaluate eco-efficiency of low carbon enterprises, make the acquintance of regional actual conditions, and working out a development with characteristics, low-carbon economy path, are before us major issues. In the paper, an empirical analysis of low carbon enterprises' eco-efficiency evaluation in Shanddong Province is furnished. Firstly, on the basis of calculating the weight of each index by AHP, the paper calculates the eco-efficiency evaluation comprehensive index of low carbon enterprises to provide the samples for Artificial Neural Network learning. Then, it trains and tests the sample data with Neural Network technology in order to assess comprehensive eco-efficiency evaluation of enterprises in Shanddong Province. And the analysis is recommendable to other provinces.
