The invention discloses a novel liquid heating and gasification device and a method for operating same. The novel liquid heating and gasification device comprises a gasifier, a heat source liquid outlet, a gasification liquid inlet, a heat source liquid inlet and a vortex high-temperature gas outlet. The heat source liquid outlet is connected with the gasifier; the gasification liquid inlet is formed in the outside of the gasifier; the heat source liquid inlet is connected with the gasifier; the vortex high-temperature gas outlet is formed in the outside of the gasifier; a vacuum generator, a gas return pipe, a vacuum generator outlet, a first connector, a thin heat exchange pipe, a second connector, an intermediate heat exchange pipe, a third connector, a thick heat exchange pipe, a fourth connector, a gradient pipe and a vortex pipe are arranged in the gasifier. The novel liquid heating and gasification device and the method have the advantages that the temperature of gasified output gas can be higher than the temperature of heat source liquid by the aid of gas flow cold and heat separation effects of the vortex pipe, and accordingly the heat exchange efficiency can be improved.