To study the impact of low temperature during flowering stage to photosynthesis, grain filling process, and dry matter accumulation and distribution, we took Guangliangyouxiang 66 as a material in artificial control test in Nanjing University of Information Science & Technology from August to October in 2014. The low stress temperature was set as 22℃/17℃(day/night), and processing time was 2d, 4d, 6d and 8d (denoted as T2d, T4d, T6d and T8d), and 32℃/25℃ (day/night) as the control (CK). The results showed that: (1)after low temperature treatment, maximum photosynthetic rate (Pmax) of T2d changed smaller, and that of T4d and T6d were respectively 11.66% and 11.66% lower than CK. Pmax of T8d was only 17.25μmol·m-2·s-1, which decreased by 28.54% than CK. In addition, the light saturation point (LSP) reduced after low temperature treatment, and the light compensation point (LCP) increased significantly. Compared with CK, T2d, T4d, T6d, T8d LSP was reduced by 6.68%, 8.08%, 8.63%, 10.87%, but LCP increased 2, 3, 4, 6 times. This means low temperature treatment can reduce the photosynthetic capacity of late rice leaf. (2)When modeling grain fitting process of different treatments, we found that with more treatment time, the time required to reach the maximum filling rate(T-GRmax) was more, the largest grain weight(A) and time of the active period (T90) were less, which resulting a decline of average filling rate (GR). And this indicated that the low temperature will slow the process of rice grain filling. (3)The longer processing time, the lower the seed setting of rate rice. Treatment no more than 2d, the seed setting would not change significantly, but treatment more than 4d would result seed setting significant decline. Compared to CK, seed setting of T8d reduced by 34.39%. (4)The total dry matter was negatively correlated with low temperature treatment time, and the total dry matter would significant reduced if low temperature treatment after 6d. That of T8d showed a 28.05% decline compared to CK, which leaf and spike contributed obviously. And after 4d treatment, dry matter of leaf and spike would significant decline. Compared to CK, dry matter of leaf and spike of T8d were reduced by 42.57% and 38.07%. Result showed that low temperature at flowering stage could inhibit late rice photosynthesis. More than 4d treatment could significantly reduce the seed setting, slow down the process of grain filling, and those were adverse to the yield formation.