Low-carbon M A is a new M A mode in the construction of ecological civilization, and we first analyze the eco-efficiency of low-carbon M A of different region and industries. Empirical findings:The eco-efficiency of Low-carbon M A of different industries have improved, but not high on various industry as a whole, large differences between industries. clean production-oriented industries are obviously higher than that of pollution intensive industries. The fundamental reason is that there are significant differences of capital operation, economic structure, industry competitiveness, energy structure and low carbon technology.The Low-carbon M A eco-efficiency of three regions is fluctuating upward, but the overall improvement rates are lower,and the inter-regional differences are significant: the Yangtze River Delta is highest followed by the Pearl River Delta, and the Bohai Sea is the worst. The main reason is that there are regional differences in resource endowments, government intervention, market level, energy structure, environmental policy and ecological civilization system .