In today's manufacturing enterprise,material,energy and information are three basic elements,and energy system is a sub-system in it.Based on the static input-output relationship derived from the energy flow and material flow net diagram,W.Leontief type dynamic input-output model with one step delay is developed.With LQR optimal control method,a dynamic input-output energy system of manufacturing enterprise has been built for planning of production capacities,the distribution of resources,and the dynamic balancing of system.An illustrated example is presented.