It is disclosed a system and a method for reconstructing an image by using a straight-line trajectory scan to avoid image spatial resolution reduction due to interpolations in angular direction and detector direction during data rebinning. This system comprises: a projection data conversion section for converting projection data from straight-line trajectory scan into projection data under quasi-parallel-beam scan; a filtration section for obtaining filtered projection data by convoluting the projection data under quasi-parallel-beam scan with a predetermined convolutional kernel; and a back-projection section for reconstructing an image by back-projecting the filtered projection data with a weighting factor. By using the inventive system and method, the spatial resolution in the reconstructed image is improved, and the influence of data truncation on the reconstructed image is reduced. The present invention applies the filtration and back-projection mode, and thus has general advantages of the filtration and back projection, such as simplicity and efficiency. And it is easy to be parallelized and accelerated.