The present invention relates to a GPRS-based smart meter data acquisition and transmission system and method. The system includes a computer and a smart meter. The smart meter includes: a constant current source generating module, a constant current gear selection unit, a range gear selection unit, a current shift Direction unit, resistance sensor, 24-bit A / D converter, range comparison unit, connected constant current source generating module, temperature sensor, processor, keyboard, LCD, USB interface and GPRS communicator, through sensors and GPRS wireless technology Intelligent collection, transmission, processing and display of data. Compared with the prior art, the present invention has the advantages of improved real-time performance of data collection and transmission, good man-machine interface, simple and convenient operation, low cost, high performance, convenient expansion and the like.