The test field of smart electricity meter in the actual operating condition of low temperature is set up in Mohe County, Heilongjiang Province. The test functions of the meter include: short and long-distance detection system; load control system; protection systems and environmental monitoring systems. Short-and long-distance detection system can realize local and remote on-line detection. Based on the actual test data of the smart electricity meter in the low temperature environment and processing software such as Matlab and Origin, we can investigate the relationship and influence level among the low temperature environment ,operating load and metering performance of the smart electricity meter. The results show that the low temperature environment induces a shift to negative direction of the error of the smart electricity meter, so that we can obtain the mathematical model of the error of the smart electricity meter with temperature changes at different loads.