A processing method of producing mushroom delicious soup stock by ultrasonic-assisted-enzymolyzing mushroom residues includes the following steps: 1) employing fresh and clean mushroom residues (residual imperfect mushrooms, mushroom heads and mushroom roots from production of fresh edible mushrooms such as pleurotus eryngii, lentinus edodes, agaricus bisporus and the like); 2) adding peeled raw ginger, peeled garlic and water, and pulping the mixture to prepare a mushroom raw liquid; 3) successively adding cellulase, composite protease and flavor enzyme, and performing ultrasonic-assisted enzymolysis to prepare a mushroom enzymolytic liquid; and 4) adding flavor enhancers, such as I+G, disodium succinate, a yeast extract and sodium glutamate, and seasonings, such as salt, sugar and the like, and edible oil, and homogenizing the liquid, packaging the liquid in pots and performing sterilization to prepare the mushroom delicious soup stock. Through the ultrasonic-assisted enzymolysis, the cellulase and the protease are fully contacted with an enymolysis substrate, wherein the flavor substances in the cells of the mushroom residues are dissolved out in a large amount, so that the utilization rate of the mushroom residues is greatly increased and flavor and nutritional value of the mushroom soup stock is greatly improved. The mushroom enzymolytic liquid has mellow fragrance, has delicious taste when being seasoned and has a mellow taste of mushrooms.