Abstract: The economic and environmental factors affecting the low carbon efficiency are included in the low carbon efficiency evaluation model, and the three-stage DEA is used to perform an empirical study on China's regional low carbon efficiency in 2015. The results show that after the adjustment of economic and environmental factors, the regional disparity of low carbon efficiency among the eastern, central and western regions has narrowed. The level of urbanization, the proportion of tertiary industry in the total economy, the proportion of foreign capital and other environmental factors have a positive impact on low carbon efficiency in various regions, while the government's environmental protection expenditure has no significant impact on low carbon efficiency, which shows that each region's economic and environmental factors have a significant impact on low carbon efficiency.