The invention relates to an A2/O-MBR composite processing system and method based on efficient utilization of carbon source, and belongs to the technical field of sewage treatment. The A2/O-MBR composite processing system based on efficient utilization of carbon source mainly comprises an anaerobic tank, a first anoxic pond, an aerobic tank, an oxygen elimination tank, a second anoxic pond, and a membrane pool, wherein the anaerobic tank is connected with the first anoxic pond, the first anoxic pond is connected with the aerobic tank; the aerobic tank is connected with the oxygen elimination tank; the oxygen elimination tank is connected with the second anoxic pond; and the second anoxic pond is connected with the membrane pool. The A2/O-MBR composite processing system and method based on efficient utilization of carbon source are aimed for requirements of enhanced nitrogen removal of high discharge standard municipal sewage treatment plant; the efficient utilization of carbon source and the enhanced nitrogen removal are achieved by adding the oxygen elimination tank and the anoxic ponds in the conventional A2/O and MBR composite technology system, and using the oxygen elimination tank to remove the adverse effect of the dissolved oxygen to the technology denitrification in the backflow nitrified liquid, and completely using the inner source nitrification effect of the anoxic pond. The A2/O-MBR composite processing system and method based on efficient utilization of carbon source have the advantages that the utilization ratio of carbon source is high, the effect of denitrification and dephosphorization is good, the water quality of the discharged water is good, the ability to resist impact load is strong the effect of saving energy and reducing consumption is obvious, and the like.