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The binary systems consisting of a Be star and a white dwarf (BeWDs) are very interesting.They can originate from the binaries composed of a Be star and a subdwarf O or B star (BesdOBs), and they can merge into red giants via luminous red nova or can evolve into double WD potentially detected by $LISA$ mission. Using the method of population synthesis, we investigate the formation and the destiny of BeWDs,and discuss the effects of the metallicity ($Z$) and the common envelope evolution parameters. We find that BesdOBs are significant progenitors of BeWDs. About 30\% ($Z=0.0001$)-50\% ($Z=0.02$) of BeWDs come from BesdOBs. About 60\% ($Z=0.0001$) -70\% ($Z=0.02$) of BeWDs turn into red giants via a merger between a WD and a non-degenerated star. About 30\% ($Z=0.0001$) -40\% ($Z=0.02$) of BeWDs evolve into double WDs which are potential gravitational waves of $LISA$ mission at a frequency band between about $3\times10^{-3}$ and $3\times10^{-2}$ Hz. The common envelope evolution parameter introduces an uncertainty with a factor of about 1.3 on BeWD populations in our simulations.