The invention discloses a data processing system capable of combining and separating payment records. The data processing system capable of combining and separating the payment records comprises a payment application record input module, a combining rule defining module, a scanning and classifying module, a combining and executing module, an amount paid separating module and a payment pattern setting module, wherein the payment application record input module is used for inputting or calling a payment application record data table, elements which are the basis of combination of payment application records are set by the combining rule defining module, the payment application records are scanned by the scanning classifying module, all the elements with the same payment application history are classified into one class according to the basis of combination, the combining and executing module is used for combining the payment application records which are classified into one class and producing a new application record data table, the amount paid separating module is used for separating amount paid of the existing application records or total amount paid of the produced new application records into at least two parts and enabling the payment pattern setting module to respectively set payment patterns, and the payment pattern setting module is used for providing optional payment form for the paid amount. The data processing system capable of combining and separating the payment records has the advantages of being capable of combining and separating the payment applications according to expected standards, having a function of producing payment operating information and improving work efficiency.