The invention belongs to the environmental protection technology field of organic waste gas treatment and particularly relates to a process for pretreating and burning vinyl cyanide tail gas and a system for recycling waste heat of vinyl cyanide tail gas. The system comprises a gas-liquid separation tank, an incinerator, a combustion-supporting device, an SNCR (selective non-catalytic reduction) denitrification device, a waste heat boiler, a vinyl cyanide tail gas-exhaust gas continuous heat accumulation heat exchanger, a combustion-supporting air-exhaust gas continuous heat accumulation heat exchanger, an air blower and a chimney. According to a system for treating vinyl cyanide tail gas by a high temperature burning method, hazardous substances such as vinyl cyanide, hydrocyanic acid, carbon monoxide and non-methane hydrocarbon in the vinyl cyanide tail gas can realize high temperature oxidation decomposition, and the removal rate of the hazardous substances reaches beyond 99.99%. In comparison with the traditional high temperature burning method, 60-70% of fuel consumption can be directly saved; the treating method is high-efficiency and energy-saving, and the preheating temperature is lower 20-30 degrees centigrade than the decomposition temperature of organic ingredients in the tail gas, and thus the method is safe and steady and no coking is occurred.