Based on the domestic and foreign mature enterprise absorptive capacity questionnaire, this paper constructs a measurement project under the Chinese situation to form an enterprise absorptive capacity scale which is composed of four dimensions: acquisition, digestion, transformation and utilization. Combined with 184 listed companies of strategic emerging industries in Yangtze River Economic Zone, the research finds that the relationship between digestive capacity and other capacities is very important and the utilization capacity enhances the performance of enterprises which is represented by return on equity obviously. This paper suggests that when the strategic emerging industries improve the absorption capacity of enterprises, the management pays attention firstly, and secondly they should enhance the digestion capacity and improve the utilization capacity ultimately so as to provide the impetus for the industrial transformation and upgrading