Treating high salt and high organic matter wastewater (HHW) generated during rapid socio-economic development is a significant challenge. This study aims to optimize a closed-cycle low-temperature evaporation (CCLE) system using mathematical modelling to be adapted to industrial applications. By using mathematical modelling and computational fluid dynamics (CFD), this study investigated the operating mechanism of the system under different operating conditions. Parametric analysis shows that increasing the compressor evaporation temperature and decreasing the condensation temperature is conducive to improving the performance of the heat pump unit, thereby increasing the wastewater treatment efficiency of the system and that a smaller heat transfer coil windward area is conducive to heat and mass transfer within the humidifier. The unique characteristics of the CCLE system are identified, and the wastewater treatment process under various operating conditions is explained. These findings may provide supporting information for the treatment of HHW by the CCLE system.