The present invention provides a GPU-based particle flow simulation system and method which includes generating particle information based on particle modeling information inputted from a client terminal, and generating geometric solid information; receiving the particle information and the geometric solid information, determining which GPUs of which computation nodes are to be used based on the number of the particles and the number of idle GPUs in each of the computation nodes; determining which particles are to be processed in which GPUs of which computation nodes based on the determined number of GPUs and a space distribution of the particles, and performing allocation according to the determination result; stimulating particle flow by computing in parallel in the plurality of GPUs a force applied to each particle due to particle collision and thus an acceleration; and presenting a stimulation result. The embodiments of the present invention can implement a virtual experimental simulation of high-density particles, and improve computation efficiency while reducing power consumption.