The invention discloses a novel viscose sodium sulfate waste liquor acid and alkali recycling method by virtue of a bipolar membrane electrodialysis method. The method is characterized by sequentially comprising the following steps of: crystallizing, pH regulating, first primary filtering, oxidizing reducing substances with O3, secondary primary filtering, removing organic matters with activated carbon, removing zinc ions with ion exchange resin, refined filtering with a propene polymer (pp) millipore filter, and acid and alkali producing and concentrating. By virtue of the method, the regenerating and recycling rates of acid and alkali in viscose sodium sulfate waste liquor are improved, the damage of waste liquor impurities to a bipolar membrane is alleviated, the service life of the bipolar membrane is prolonged, and the bipolar membrane electrodialysis and subsequent processes can be successfully carried out.