The invention relates to a flue gas waste heat recovery and utilization device based on the Organic Rankine Cycle and a control system. Two times of heat exchanging are conducted by adopting a flue-type heat exchanger and an evaporator, so that flue gas waste heat is indirectly transmitted to an organic working medium through water, and the purpose of waste heat recovery and utilization through doing work of a turbine is achieved; the boiling point of water rises by pressurizing, and it is ensured that the water is still in a liquid state at about 150 DEG C; and the flow rate of water enteringa flue-type heat exchanger water channel, the temperature of water at a water outlet of the flue-type heat exchanger water channel, and the intensity of pressure in a steady-pressure water storage container can be controlled to be kept within a certain range through the control system, smooth running of the whole device is ensured, reliability and high efficiency of waste heat utilization can beendured, and continuous and stable running of an original production process is not affected.