A vaporization latent heat energy reuse system of a liquefied natural gas boat comprises a spiral gas channel. The spiral gas channel is arranged on the outer wall of a natural gas pressure reducing valve, an outlet of the spiral gas channel is communicated with a device needing cooling, and an inlet of the spiral gas channel is communicated with external air. The reuse system is simple in structure and low in manufacturing cost, the use ratio of latent heat energy of vaporization of liquefied natural gas is high, air resistance is increased by the spiral gas channel on the outer wall of the natural gas pressure reducing valve, gas-solid heat exchange coefficient is improved, the latent heat energy of vaporization of the liquefied natural gas is more efficiently used, so that a cabin is energy-saving and environment-friendly, the cabin temperature can be reduced as low-temperature air is led into the cabin, goods and materials can be kept fresh as the low-temperature air is led into a storage warehouse, energy consumption of a refrigerator carried by the boat is reduced, the low-temperature air is led into the cabin and can assist an air conditioner in cooling in hot weather, and the power and energy consumption of the air conditioner can be reduced.