The invention discloses a wet flue gas advanced comprehensive treatment system for an energy and water saving-type coal-fired boiler. The wet flue gas advanced comprehensive treatment system comprisesan absorption heat pump, an air pre-heater, a coal economizer, an electric dust remover, an induced draft fan, a gas cooler, a desulfurization absorption tower, a flue gas condenser and a flue gas reheater, wherein the air pre-heater, the coal economizer, the electric dust remover, the induced draft fan, the gas cooler, the desulfurization absorption tower, the flue gas condenser and the flue gasreheater are sequentially communicated between a flue gas outlet of the tail portion of the boiler and a flue gas inlet of a chimney. A water outlet of the flue gas condenser communicates with a water inlet of the coal economizer. The absorption heat pump communicates with the coal economizer, the gas cooler, the flue gas condenser and the flue gas reheater. The invention further discloses a wetflue gas advanced comprehensive treatment method for the energy and water saving-type coal-fired boiler. By adoption of the method, recycled boiler flue gas waste heat is used for driving the absorption heat pump, and the saturated wet flue gas waste heat of a desulfurization absorption tower outlet is recycled; and meanwhile water vapor in the saturated wet flue gas of the desulfurization absorption tower outlet is condensed and recycled and zero-water-replenishing operation of the desulfurization system is realized. Meanwhile, multiple sorts of pollutants can be removed, and 'gypsum rain' and 'misty rain' nearby a chimney outlet can be treated.