The invention relates to a method of preparing a mass ABS (acrylonitrile-butadiene-styrene) resin with high impact resistance by using material internal circulation based continuous tubular piston flow reactors. The technological process adopts a raw material preparation system, a polymerization reaction system and a devolatilization and granulation system, wherein the polymerization reaction system comprises four tubular piston flow reactors which are connected in series, each tubular piston flow reactor is internally provided with multiple layers of guide plates, multiple layers of flat paddle type shaft agitators and a conducting oil heating and cooling system. The process mainly solves the prominent problem that the multistage reactor adopted by the existing conventional process of producing the mass ABS resin is poor in stability. Because the mixture of a variety of rubbers is used as a toughening agent, the produced ABS resin has the characteristics of multimodal distribution, narrow molecular weight distribution, high impact strength and excellent processability.