The invention provides a matrix statistical analysis method for evaluating degree of reserve recovery of low-permeability multi-layer system oil reservoir. The method comprises the following steps that 1, basic data of a target area block of the oil reservoir is collected; 2, the degree of reserve recovery of the target area block is calculated; 3, a well position chart of the target area block isdrawn; 4, a matrix histogram analysis model of the target area block is established; and 5, comprehensively analyzing is carried out on the degree of reserve recovery of the target area block by using the matrix histogram analysis model of the target area block. The method can quickly, efficiently and intuitively master the current situation of the mining of the plurality of oil wells in the low-permeability multi-layer system oil reservoir on the reserves of each layer system, and provides an important theoretical basis for adjusting the behavior development scheme of oil fields, finding potential for replacing an oil layer and formulating the later development decision of the oil fields, and therefore, the efficient development of the low-permeability multi-layer system reservoir is realized.