Based on the non-Darcy flow characteristics of surfactant flooding in the low permeability oilfield, considering the changes of threshold pressure and influence of surfactant on convection, diffusion, adsorption and retention, a mathematical model is established for a three-dimensional, two-phase, three-component surfactant flooding. A new treatment for the changes of threshold pressure and a novel correction method for the relative permeability curve in the process of surfactant flooding are derived, which enhances the matching degree between the mathematical model and field practice. The mathematical model was used to perform the numerical simulation study for a pilot test of surfactant flooding in Chao 45 Block of Daqing Oilfield, a proper injection plan was optimized. After the optimized plan was carried out in oilfield, the desirable effects, like pressure-reducing, injection rate increase, and the increase of oil recovery, were achieved. The average oil increase for single well reaches 37%, the ratio of cost to revenue is above 1:4, so the economic effect of scale is promising.