The present invention provides a crude lipase enzyme solution of Yarrowia lipolytica microzyme CGMCC No.2707 and a method for synthesizing biological diesel oil by catalyzing the hydrolization and esterification reaction of waste animal and vegetable fat by the immobilized lipase of the crude lipase enzyme solution. A method for preparing the lipase crude enzyme solution and the immobilized enzyme is also provided. The method uses hydrolization and esterification reactions of the oil and fat use lipase as catalysts, but does not use strong acid and strong base. The method has the advantages of mild reaction condition and small pollution. Organic solvent is not used during the entire production process of the fatty acid methyl ester/ethyl ester. The reaction is safe and the efficiency is high.