The invention belongs to the field of industrial processes, energy and environmental protection, and particularly relates to a multi-energy gradient utilization heat pump low-temperature evaporation and concentration system capable of accurately controlling temperature. The multi-energy gradient utilization heat pump low-temperature evaporation and concentration system capable of accurately controlling the temperature comprises a heating tank, a steam cooling and condensing system, a heat pump circulating system, a vacuumizing and re-condensing system, a water circulating temperature adjusting system, a heat dissipation system and a material preheating system. According to the system, efficient heat exchange on the refrigerant side can be achieved, the pressure environment of the material heating coil is improved, the adverse problems caused by heating materials through a high-temperature refrigerant are effectively solved, the material treatment quality is improved, meanwhile, the superheat degree of secondary steam can be reduced, and the heat exchange environment on the evaporator side during initial starting is improved. The system can accurately control the boiling evaporation temperature of the materials and efficiently utilize the materials in a gradient manner according to energy grades, so that the purposes of saving energy and reducing carbon are achieved, and the system is very significant.