Low-resistivity oil layers are often missed in logging interpretation because of their resistivity close to or below the resistivity of nearby water layers. Typical low-resistivity oil layers have been found in the past few years in the Putaohua reservoir of the Puao Oilfield in the south of the Daqing placanticline by detailed exploration. Based on a study of micro-geological causes of low-resistivity oil layers, the macro-geological controlling factors were analyzed through comprehensive research of regional depositional background, geological structure, and oil-water relations combined with core, water testing, well logging, and scanning electron microscopy data. The results showed that the formation and distribution of Putaohua low-resistivity oil layers in the Puao Oilfield were controlled by depositional environment, sedimentary facies, diagenesis, motive power of hydrocarbon accumulation, and acidity and alkalinity of reservoir liquid. The low-resistivity oil layers caused by high bound-water saturation were controlled by deposition and diagenesis, those caused by high free-water saturation were controlled by structural amplitude and motive power of hydrocarbon accumulation. Those caused by formation water with high salinity were controlled by the ancient saline water depositional environment and faulted structure and those caused by additional conductivity of shale were controlled by paleoclimate and acidity and alkalinity of reservoir liquid. Consideration of both micro-geological causes and macro-geological controlling factors is important in identifying low-resistivity oil layers.