The invention relates to a system and method for realizing machine starting denitration operation and belongs to the technical field of coal-fired power station boiler environmental protection. The system comprises a boiler, the boiler is internally provided with a boiler smoke passage, and the boiler smoke passage is internally provided with a final-stage reheater, a low-temperature reheater, aneconomizer and an SCR (Selective Catalytic Reduction) reactor according to the flowing direction of smoke in sequence. According to the system and method for realizing machine starting denitration operation, at the stage of machine starting, a low-temperature reheater steam bypass is adopted to reduce smoke heat absorbed by the low-temperature reheater, adjacent-boiler high-temperature steam is adopted, bypass reheating steam of the boiler is heated, the inlet steam temperature of the final-stage reheater is raised to reduce the heat absorption quantity of the final-stage reheater, and then the inlet smoke temperature of the SCR reactor is raised, and the effective operation of denitration facilities is realized; at the stage of normal operation, according to the actual production requirements, the low-temperature reheating steam bypass and a high-temperature steam pipeline from an adjacent boiler are closed, energy sources are saved, and influence will not be generated to the efficiency of the boiler; and the system is simple and convenient to carry out, furthermore, the investment and operation cost is low, and the system and method for realizing machine starting denitration operation have wide application range.