In this paper,d ensity functional theory( DFT) calculations have been employed to investigate the detailed mechanisms, origin of chemo-and stereoselectivity,a nd role of catalyst for the reaction of enals with nitroalkenes catalyzed by N-heterocyclic carbenes (NHCs). The calculated results disclose that the reaction contains seven steps, that is, the nucleophilic attack on the a, b-unsaturated aldehyde by NHC, the [1, 2]-protont ransfer for the formation of Breslow intermediate, the b-protonation for affordinge nolate intermediate, the nucleophilic addition on the Re/Si face of enolate by the nitroalkenes,t he [1, 5] proton transfer,t he ringclosure process, and the regeneration of NHC. The addition on the Re/Si faceofenolate is identified to be the stereocontrolling step, in which the chiral centersi ncluding a-carbon of enals and b-carbon of nitroalkenes are formed.M oreover, the reaction pathway leadingt ot he RR-configuredp roduct has the lowest Gibbs free energy barrier, which is in agreement with the experimental observation. Furthermore, the analyseso fe lectrophilica nd nucleophilic Parr functions and global reactivity indices (GRIs) have been performed to explore the origin of chemoselectivity and the role of catalyst. This theoretical work would provide valuablei nsights for the rational design of more effective organocatalyst for this kind of reactions with high stereoselectivities.Supporting information and the ORCID identification number(s) for the author(s) of this article can be found under http://dx.doi.org/10.1002/ asia.201601022.Scheme1.The different kinds of [4+ +2] cyclization reactionsc atalyzed by NHC.