A backlight assembly, a method for manufacturing the same and a display device are provided. The backlight assembly includes: a light guide plate having a first surface and a second surface opposite to each other, a reflective layer at a position adjacent to the first surface of the light guide plate, and a piezoelectric unit on a surface of the reflective layer distal to the light guide plate. The piezoelectric unit is configured to undergo deformation in a direction close to the first surface and in a direction away from the first surface according to an audio voltage applied to the piezoelectric unit, and drive the reflective layer to undergo deformation to emit a sound.