The invention provides a coal-powder boiler oxygen-enriched combustion smoke near-zero emission and power generation system. The system is composed of a boiler, a burner, an air separation device, a powder production system, a multi-stage heat exchanger, a multi-stage deduster, a recirculation draught fan, an induced fan, a dewatering device, an SO2 separation device, a CO2 capture device, an N2 separator, an NOx reaction device and the like. It is ensured that coal powder of different coal types is ignited in time, burns stably and burns out by changing the oxygen concentration of primary air and secondary air and the total oxygen amount, the efficiency of the boiler is improved, and the adaptability of the boiler to loads and coal types is enhanced. Dust, vapor, SO2, NOx, CO2 and the like caused by combustion smoke of coal powder are recycled through all the devices, so that harmful gas, fine particles and microelements in smoke are integrally removed. Meanwhile, the smoke exhaust temperature is reduced to be close to the atmospheric temperature, so that near-zero emission of smoke is achieved, environment protection is achieved, and resource utilization is maximized.