The invention discloses a sea wave imitating ship sewage treatment and resource recycling system and method. The system comprises a comprehensive pretreatment tank (1), a sea-wave-imitating pre-degradation bed (2), a sea-wave-imitating biological bed (3), a shallow sedimentation tank (4), a nature-imitating filter tank (5) and a clear water disinfection tank (6) which are communicated through pipeline hydraulic baffling to form a concentric-square-shaped structure. The cross section of the system is rectangular, and is preferably square, the system particularly meets the use requirements of ships with narrow cabin spaces, efficiently and intensively utilizes limited spaces, is slightly influenced by shaking of ship bodies, can ensure that processes of pre-sedimentation, oil removal, degradation, adsorption, post-sedimentation, filtration, disinfection and the like are connected with one another among the tank bodies and exert respective advantages through division of work and cooperation, and remarkably improves the sewage treatment effect. According to the invention, various sewage generated by ship operation can be comprehensively treated, the difficulties of complex system and high investment in quality-divided treatment of various sewage are avoided, the problem of ship water pollution is thoroughly solved, and the purposes of impact resistance, high efficiency, low cost and less maintenance are achieved.