The invention discloses a fiber concrete secondary lining tunnel earthquake resisting and absorbing construction method. Fiber concrete is adopted in a secondary lining of a tunnel portal section to form a tunnel portal section earthquake resisting and absorbing structure. The fiber concrete secondary lining is arranged in the range of 50m in the lengthwise direction of a tunnel from a tunnel portal door, and the secondary lining is made of the fiber concrete. According to the tunnel constructed through the method, the earthquake resistance of the lining, the fatigue resistance of the lining, the crack resistance of the lining and the durability of the lining can be effectively improved, crack development can be well controlled and the effect of cracking without damage is achieved; the ductility of the lining can be improved, the brittleness can be lowered, the earthquake response delay time is long, stress redistribution and earthquake energy absorption can be effectively facilitated, main earthquake loads can be resisted and damage to the structure by earthquake power can be weakened; the thickness of the lining becomes smaller, the flexibility is improved, meanwhile the excavated volume can be reduced, and the tunnel repairing efficiency can be effectively improved.