Currently, there exist a lot of problems such as many main-controlling factors and high development cost in fracturing reformation of low-permeability gas reservoirs for productivity enhancement. Aiming at achieving economic and efficient development of gas fields, the lower limit of economic and efficient development of low-permeability gas reservoirs should also determine, while reasonable development mode and high-efficiency development region of gas reservoirs should also determine. This study followed the idea of technological and economic integration and established the comprehensive judgement mathematical model for efficient development. Based on the comprehensive parameter combining reservoir condition and well control, this study extracted several typical kind of low-permeability, multi-stage and strong-heterogeneity geological models on the basis of 3D geologic mode, and the mechanical model for different well types under different fracturing conditions was established. The fracturing parameters of the fractured horizontal wells were optimized so as to determine the priority order of various influencing factors of the productivity of horizontal wells and the optimal fractured parameters. By combining the simulated productivity results and economic evaluation parameters, the relation among the comprehensive parameter, the price of natural gas and internal return rate was determined, and the lower limit chart of development was plotted. The study on the development upper limit can provide certain reference values and research thought for determining economic site selection and development mode of low-permeability gas reservoirs, which can also provide guidance for the development of the same type of gas reservoirs all over the world.