With the rapid development of China’s modern industry, human beings have consumed enormous amounts of high-carbon energy resources. This has caused huge destruction to the systems of environmental resources. Low-carbon development is the best solution to the irrational demand for natural resources, environmental pollution and other associated problems. This study discusses the coupling and coordinating mechanism of low-carbon development and environmental resource system. Herein, we argue that lowcarbon development is a necessary requirement for the improvement of environmental resource system and it can promote an effective utilization of environmental resource. The improvement of environmental resource system is also conducive to low-carbon production. This paper studies 31 provinces, municipalities and autonomous regions in China, establishes index system, comprehensively applies entropy evaluation method and coupling coordination model, measures the coupling and coordination degree of two systems, and arrives at the following conclusions. From 2000 to 2013, the comprehensive level and the coordinating degree of China’s low-carbon development and environmental resource system generally increased, Shandong and Guangdong rank at the top of provincial-level administrative region, the two provinces also have a high coordinating degrees. Also, this study puts forward several policy recommendations to upgrade the coupling and coordinating development of low-carbon and environmental resource system.