The invention discloses a simulation method of a low-permeability reservoir crude oil boundary layer. The simulation method comprises the following steps: (1) building a digital rock core by a CT (Computed Tomography) scanning method; (2) dividing the built digital rock core by a Delauny triangular dividing algorithm to obtain a three-dimensional geometric model; and (3) carrying out numerical simulation of the divided three-dimensional description geometric model of the fluid by using a finite element method under the condition that the boundary layer influence is considered, namely solving an incompressible equation which is N-S equation of the fluid with micro flowing in holes to obtain a flowing rate field and a pressure distribution field of the fluid. According to the simulation method of the low-permeability reservoir crude oil boundary layer, comsol simulation is used; the manpower, material resources and time can be saved; a regular hole mesh model is used, the pore throat condition of the real rock core can be accurately simulated; the condition is more accordance with the actual condition; data results are processed, the thickness of the boundary layer can be accurately calculated and is closer to the thickness of the crude oil boundary layer of the real rock core.