The effective matching of the exhaust mufflers and engines is an important measure to reduce the noise emission of running vehicles. Currently, the matching is based mainly on the steady state performance of engine. The muffler's influence on a vehicle's noise emission and sound quality under different running conditions is not generally considered. A comprehensive performance evaluation method is proposed to describe the muffler's influence on a commercial vehicle's noise emission, sound quality and exhaust back pressure under multiple working conditions. The weighted insertion loss and linearity coefficient were defined based on the test data of the exhaust noise under different engine loads and speeds. A comprehensive performance evaluation method was defined from the test data analysis of engine exhaust noise with different mufflers. Finally, the simulation results of the exhaust noise of a vehicle with different mufflers were compared with test data. The results show that the comprehensive performance evaluation function can describe the insertion loss, sound quality and exhaust back pressure of the muffler under different vehicle speeds and loads, and it can be used in the process of mufflers design.