With　decades　of　high-speed　economic　miracle,　China　inevitably　encountered　with　environmental　pressure　and　sustainable　development　problem.　As　the　main　carrier　of　the　environmental　responsibility,　Chinese　government　set　series　of　regulations　and　standards　to　supervise　and　guide　enterprise　to　fulfill　this　challenge　emission　reduction　task.　Based　on　data　envelopment　analysis　(DEA)　approach,　this　paper　focuses　on　air　pollutant　highly　emission　manufacturing　tycoons　to　figure　out　whether　the　yearly　billions　environmental　input　really　worth　it?　during　2014　to　2016.　Unlike　previous　studies　mainly　from　consumption　perspective　and　got　macro-regional　evidence,　we　choose　micro-enterprise　to　analyze　individual　environmental　performance　and　draw　general　conclusions.　Possible　suggestions　are　also　proposed　for　various　industries　and　some　salient　enterprises.