The invention discloses a once-through boiler starting system and method. The system comprises a separator water storage tank, a pressure flash vessel, a high-pressure heater, a deaerator, a boiler side auxiliary steam header, a turbine side auxiliary steam header, a boiler reheater and a unit drainage groove. An outlet of the separator water storage tank is connected with an inlet of the pressure flash vessel. The pressure flash vessel is provided with two steam outlets, one steam outlet exhausts steam into atmosphere, and the other steam outlet exhausts steam to the high-pressure heater steam side. The pressure flash vessel is provided with two water outlets, one water outlet drains water to the deaerator, and the other water outlet drains water to the unit drainage groove. The boiler reheater supplies the steam to the boiler side auxiliary steam header, and the boiler side auxiliary steam header communicates with the turbine side auxiliary steam header. According to the method, by means of the pressure flash vessel, the water amount and the heat amount of once-through boiler starting drainage are recycled, and the temperature of boiler water supply is raised. The boiler reheater is used for supplying the steam to the boiler auxiliary steam header, dependency of unit starting on external steam is reduced, the steam exhausted to a condenser by means of a bypass is reduced, and the effects of saving energy and cost are achieved.