The invention belongs to the technical field of environmental protection, and particularly relates to a PVC mother liquor recycling treatment device and process. The device comprises a PVC mother liquor pipeline, the PVC mother liquor pipeline is sequentially connected with an advanced oxidation reactor, a buffer sedimentation tank, a ceramic membrane filter, a heat exchanger and a reverse osmosis desalting device, a concentrated water outlet of the reverse osmosis desalting device is connected with the ceramic membrane filter through a backwashing pump, and the ceramic membrane filter and the advanced oxidation reactor are both connected with an ozone generator; the PVC mother liquor directly enters a Fenton + ozone advanced oxidation reactor without cooling, Fenton-ozone advanced oxidation is carried out, then a ceramic membrane filter is adopted for ceramic membrane filtration, after heat exchange, filtered water is directly subjected to reverse osmosis desalting treatment, produced water is recycled, and concentrated water is used for backwashing the ceramic membrane filter. According to the method, high-quality recovery of the PVC mother liquor can be realized, the COD discharge amount and the water taking amount of a factory are reduced to a great extent, and the benefits of PVC production enterprises can be effectively increased.