With the rapid development of economy，environmental and ecological damage is becoming more and more serious，which has a profound impact on human survival and development.In the long run，the development of low-carbon economy and efficient use of energy is of great significance to the sustainable development of human beings.Along with the agricultural revolution，the industrial revolution and the information revolution，the low-carbon economy has gradually become the main feature of the ecological civilization society and the mainstream development mode of the future social economy.Therefore，enterprises must take environmental responsibility and pay attention to the provision of environmental performance information while providing business results to information users.
This paper uses literature review，case study and qualitative and quantitative analysis to clarify the internal and external financial environment of BYD Co.，Ltd.by studying its financial situation and its own advantages，and commenting on its business portfolio，investment situation and relevant government subsidies.Make clear the changes of social environment and the response of the company in politics，law and finance under the low-carbon economy，get inspiration，especially the production enterprises，must conform to the development situation of the low-carbon economy，actively seek to change the development mode，make full use of the advantages of government subsidies，low-carbon financial management strategy，the content of low-carbon financial management and establish a low-carbon economic evaluation system to ensure the financial management of the enterprise.The green development of theory can promote the green transformation of corporate culture and the unity of economic and social benefits.
