The invention relates to a reversing image three-dimensional (3D) scene reconstruction method and system. The invention discloses the following steps that (S100) continuous multi-frame images at the rear part of a vehicle are acquired, and the characteristic points of each frame of image are extracted; (S200) the characteristic points of adjacent two frames of images are tracked and matched; (S300) for the characteristic points which are matched successfully, the coordinates of the corresponding points of the two characteristic points in a space are computed through an outer-pole geometrical principle; two 3D reconstruction images without absolute scale of view are obtained; and (S400) steps S100 to S300 are repeated and the 3D reconstruction of the continuous multi-frame images without absolute scale is completed. According to the reversing image 3D scene reconstruction method and the system, the problem that a blind area is produced when a traditional ultrasonic reversing system meets a small obstacle and the problem of the sense of distance of a traditional video 2D reversing image system are solved, a moving object behind the vehicle can be extracted in real time so as to give key alarm, provide clearer and more accurate visual feedback to a user, and improve the safety in reversing. In addition, the whole system can be based on existing hardware equipment, a technology is mature, the cost is low, and large-scale popularization and use are facilitated.