The invention provides an adjustment and optimization method and system for combustion of a power plant boiler. The method comprises the steps that the load of the boiler is kept stable, the oxygen amount of an outlet of a coal economizer in the boiler is adjusted, and the optimal running oxygen amount of the boiler is determined; the boiler is kept in the optimal running oxygen amount, an SOFA valve opening degree changing test is carried out on the boiler, and the optimal oxygen amount of the boiler under the current load and an SOFA valve opening degree set are obtained; a control function of the boiler is modified according to the optimal oxygen amount under the current load and the SOFA valve opening degree set; a thermal state adjusting test is carried out on the boiler so that the boiler can be in the optimal running work condition under the current load; and the load of the boiler is adjusted, the operation is repeatedly executed, and the optimal running work condition of the boiler under different loads is obtained. In the whole process, based on the actual combustion condition of the combustion boiler, by means of the optimal running oxygen amount, the optimal oxygen amount, the SOFA valve opening degree set and the heat state adjustment, accurate adjustment and optimization on combustion of the power plant boiler are achieved, and nitrogen oxide emission is reduced.