The invention discloses a flue gas residual heat recovery system with absorption type heat pump circulation. The system comprises a gas boiler, an air preheater and an absorption type heat pump device, wherein the absorption type heat pump device comprises an evaporator, a condenser, a throttle mechanism, an absorber, a solution pump, a generator and a throttle valve, the absorber, the solution pump, the generator and the throttle valve are connected sequentially, so as to form a loop, and the generator is sequentially connected with the condenser, the throttle mechanism and the evaporator and is finally connected to the absorber; the evaporator is provided with discharging pipes which are used for discharging flue gas and condensation water, the condenser is provided with a boiler low-temperature water supplying passage and a boiler high-temperature water supplying passage, and the boiler high-temperature water supplying passage is connected to the gas boiler; the gas boiler is provided with a high-temperature flue gas passage and a steam branch passage. Compared with the prior art, the system has the advantages that the temperature of supplied water is increased by 5-8 DEG C, and the heat absorption capacity of the supplied water in the boiler is lowered, so that the volume of combusted gas is reduced, and the aims of energy saving and emission reduction are achieved.