The roles of cities in low carbon transition and sustainable development strategies have never been so important. This paper focuses on the transition, while considering the current situations of city carbon emissions in the world. The management practice of city low carbon transformation is analyzed and expounded. We then discuss the low carbon resilience of cities, and establish a mathematical and logical model. The paper illustrates relevant scenarios of the measurement factors, and the meanings of the resilience coefficient. Furthermore, we propose and refine a framework for analyzing the resilience, in combination with emission accounting tools and various aspects of city development.