This invention discloses a method for the reclaim of carbon dioxide and nitrogen from boiler flue gas, which includes: the flue gas enters into the water-washing and desulfurizing tower from the inferior part and contacts the sulfide solution flowing backward for the cleaning and desulfurizing of the flue gas; the desulfurized flue gas is introduced to the inferior part of the chemical absorber, where the contained carbon dioxide contacts the carbon dioxide adsorption liquid (containing, by the total weight of the liquid, of, besides water, 20-60% water solution of compound amine, 5-10% polyoxinolum, 1-5% antioxygen and 1-5% corrosion inhibitor) flowing backward; The adsorption liquid coming from the bottom of the absorber and having absorbed carbon dioxide, after heated when passing through heat exchangers, is sent to the top of the carbon dioxide regenerator and flows down through the packing layer; carbon dioxide is emitted out from the top of the regenerator; Nitrogen separated out from the top of the chemical absorber is freeze dried to reduce the content of saturated water to lower than 1.0%. This invention discloses a piece of equipment for the reclaim of carbon dioxide and nitrogen from boiler flue gas.