Abstract: With the development of low-carbon economy, enterprises have paid increasing attention to low-carbon management. In the prospect of global low-carbon development, this paper analyzed the necessity of establishing lowcarbon management system for oil and gas storage and transportation enterprises and introduced the current researches on the system. Based on the low-carbon management system of oil and gas storage and transportation enterprises, this paper elaborated the latest progress in research on low-carbon management in five aspects, i.e. carbon emission accounting, accounting data analysis, low-carbon solution planning, emission reduction potential analysis, and carbon trading project development. Moreover, this paper predicted the future development of low-carbon management, hoping to provide useful reference to low-carbon development for oil and gas storage and transportation enterprise in China.