The invention discloses a composite porous activated carbon flue gas adsorbent which is characterized by comprising the following raw materials in parts by weight: 98-105 parts of shell activated carbon, 36-40 parts of diatomite, 2-3 parts of sodium metasilicate, 2-3 parts of rosin, 2-3 parts of VAE emulsion, 2-3 parts of polyvinyl alcohol, 1-2 parts of sodium alcohol ether sulphate, 1-2 parts of sodium citrate, 1-2 parts of gypsum residue, 2.5-3.5 parts of pulverized fuel ash, 4-5 parts of edible corn starch, 2-3 parts of lanthanum nitrate, 9-12 parts of glass fiber powder, 4-6 parts of adsorption aids and a proper amount of water. The composite porous activated carbon flue gas adsorbent disclosed by the invention is reasonable in formula, viscous matters such as polyvinyl alcohol and edible corn starch are added, the toughness and strength of the activated carbon are improved, and the service life is prolonged; and due to the addition of the adsorption aids, the adsorbent has special porosity, the contact time between gas and the adsorbent is prolonged, and the effects of inhibiting bacteria and purifying the air are achieved. Therefore, the adsorption efficiency is high, the production process is simple, and the adsorbent is suitable for industrial dry desulfurization, automobile exhaust desulfurization and daily air purification.