The invention discloses an Ethernet-oriented self-adaptive dynamic flow control system and an Ethernet-oriented self-adaptive dynamic flow control method, and belongs to the technical field of data communication. The Ethernet-oriented self-adaptive dynamic flow control system comprises a high-speed protocol processing module, a high-speed data caching module, a checking and generating module, a sending control module and a 40G Ethernet MAC module which are sequentially connected, and the 40G Ethernet MAC module is connected with opposite-end network equipment; Wherein the check and generationmodule comprises a UDP protocol packet header packaging module, an IP protocol packet header packaging module and a ping-pong cache FIFO which are sequentially connected, and the ping-pong cache FIFOis connected with the sending control module. By adopting the state monitoring algorithm and the flow control method, the frame length and the frame interval of the sent data are automatically determined, the sending data filling process is adaptively started, paused and ended, and the 40G Ethernet sending bandwidth utilization maximization is realized.