A bottom-emitting substrate, a display device and a method for manufacturing the bottom emitting substrate are provided. The bottom-emitting substrate comprises: a base substrate (1); a black matrix layer (2) with a plurality of opening regions and a plurality of non-opening regions disposed on the base substrate (1); and an array substrate unit disposed on the black matrix layer (2), projections of metal layers in the array substrate unit on the black matrix layer (2) locating within the plurality of non-opening regions of the black matrix layer (2). A method for manufacturing the bottom-emitting substrate and a display device comprising the bottom-emitting substrate are also provided.