Abstract: The evolution of the manufacturing industry is crucial to the national carbon peak targets and the implementation of a carbon neutral operational framework. As one of the key models for the transformation and upgrading of manufacturing industry, shared manufacturing holds significant potential for achieving low-carbon transformation in the sector and improving resource allocation efficiency. To evaluate the sustainable development capacity of resource service enterprises in a shared manufacturing environment and achieve rational resource allocation, a two-layer resource allocation optimization method based on a cost-benefit evaluation indicator system is proposed. The first layer prioritizes the integration of the dual carbon goals and resilience theory to construct carbon resilience evaluation indicators, which assess the risk response capability and sustainable development potential of enterprises. The second layer prioritizes the construction of a resource allocation model with optimization objectives of service cost, time, and carbon emissions, solved using the multi-objective Harris Hawks optimizer-polynomial variation (MOHHO-PV). The results indicate that shared manufacturing enterprises with high carbon resilience possess stronger competitiveness for sustainable development. In both test functions and case validations, the MOHHO-PV algorithm demonstrates superior convergence speed and accuracy compared to other algorithms, exhibiting more efficient and stable performance.