The invention discloses a glufosinate-ammonium dehydrogenase mutant, an engineering bacterium, an immobilized cell and application. The mutant is obtained by carrying out single mutation or multiple mutations on the 145th site, the 384th site, the 348th site, the 292th site, the 202 site, the 70th site and the 78th site of a glufosinate-ammonium dehydrogenase amino acid sequence shown in SEQ ID No.2. According to the immobilized cell of the co-expression engineering bacterium of the glufosinate-ammonium dehydrogenase mutant and the formate dehydrogenase, the L-glufosinate-ammonium is obtained through catalytic reduction by using a 2-carbonyl-4-(hydroxymethylphosphonyl)-butyric acid substrate, the asymmetric synthesis of the L-glufosinate-ammonium is realized, an expensive chemical resolution reagent is not needed, the thermal stability and the operation stability of the L-glufosinate-ammonium are improved, and the repeated use is realized. The enzyme activity of the immobilized cells is 162.5 U / g, the enzyme activity recovery rate is 78.1%, and the immobilized cells can be recovered through filtration and can be repeatedly used for more than 20 batches to keep 100% conversion rate, so that the production cost is greatly reduced.