The invention belongs to the technical field of gas boiler smoke waste heat recycling and film absorption, and relates to a smoke waste heat recycling system based on film absorption. The system comprises a gas boiler, a vacuum film water recoverer, a film bundle heat exchanger, an indirect heat exchanger, an air preheater, a heat supply pipe net, a chimney and the like. Smoke passes through a vacuum hollow fiber film bundle in the vacuum film water recoverer, water steam in wet smoke is separated from dry smoke, the dry smoke obtained after separation sequentially passes through the indirectheat exchanger and the air preheater, return water and air are heated through waste heat, meanwhile, the separated water steam enters the film bundle heat exchanger, primary heated return water in thewater tightness hollow fiber film bundle is further heated and is sent into the boiler or nearby secondary pipe net users, the water steam obtained after heat exchange is condensed, and water can bedirectly supplemented for the boiler. The system can achieve smoke dry and wet separation, heat energy in the water steam and the dry smoke obtained after separation can be efficiently utilized, waterresources are saved, and the phenomenon of chimney white smoke discharging is reduced.