The invention discloses a method for preparing functional reconstituted tobacco leaves by virtue of pomace. The method comprises the following steps: extracting tobacco stem and tobacco leaf wastes in hot water, removing impurities in an extracting solution and concentrating the extracting solution, so that a concentrated solution is obtained, and pulping residues obtained from the extraction so as to obtain a tobacco pulp; defibering and decomposing the pomace so as to obtain a fiber pulp; then, conducting screening, removing impurities, conducting dehydrating and concentrating, and conducting fractionated defibering and milling so as to obtain a pomace pulp; conducting medium-consistency refining on softwood pulp so as to obtain an outer fiber pulp; mixing, defibering and dispersing the tobacco pulp, the pomace pulp and the outer fiber pulp, regulating concentration and manufacturing a substrate with a mixed pulp online; and smearing the concentrated solution to the manufactured substrate, and conducting drying and slicing so as to obtain the functional reconstituted tobacco leaves. According to the method disclosed by the invention, by preparing the functional reconstituted tobacco leaves through the full use of the pomace, a filling performance is improved and a tar release amount is reduced, and meanwhile, the finished product (the functional reconstituted tobacco leaves) has a special fruity flavor; raw material production cost is effectively reduced and a wider profit margin is provided to enterprises; and meanwhile, resource waste is relieved and natural environment is protected.