The invention relates to a method for recovering and processing a waste and old lithium ion battery electrolyte, which belongs to the cleaning production field of a lithium ion battery industry. According to the invention, electrolyte volatilization and lithium hexafluorophosphate decomposition during a recovery process of an obsolete dynamic lithium ion battery employ a low-temperature freezing method to eliminate the harm of the electrolyte, water added in the distilled electrolyte can be taken as a catalyst for decomposition of lithium hexafluorophosphate to reach a purpose for harmlessness processing of the electrolyte. According to the invention, after the power cell is disconnected, collection of the electrolyte can be realized, destroy of the electrical core can be avoided, and the processing requirement of the cell material before recovery is reached.