The invention provides a power plant desulfurization wastewater advanced treatment and resource utilization system and method. The system comprises a boiler, an air preheater, an electric dust remover, a low-temperature concentration unit, a flue gas wet desulfurization absorption tower and a chimney which are sequentially communicated through flues, the bottom of the absorption tower is communicated with a gypsum slurry dehydration unit, a water outlet of the dehydration unit is communicated with the low-temperature concentration unit, the low-temperature concentration unit is communicated with a wastewater regulating tank, and desulfurization wastewater is concentrated by the low-temperature concentration unit and enters the wastewater regulating tank, the bottom of the wastewater regulating tank is communicated with a sludge treatment unit, the wastewater regulating tank is sequentially communicated with a high-density sedimentation tank, a multi-medium filtering unit, a nanofiltration unit and an evaporative crystallization unit, and the bottom of the high-density sedimentation tank is communicated with the sludge treatment unit. The method comprises the following steps: concentrating the wet desulphurization wastewater, softening the wastewater by adjusting the pH value and a sedimentation tank, reducing the content of suspended matters and heavy metals, further filtering,evaporating and crystallizing, and recovering industrial salt and fresh water.