The invention discloses a secondary cross-linked gel profile control and flooding agent with low filtration loss. The profile control and flooding agent is prepared from a main agent, an activating agent, a primary crosslinking agent, a secondary crosslinking agent and water, wherein the activating agent is N,N-dimethyl-polyamide-amine; the primary crosslinking agent is hexamethylene tetramine orresorcin; the secondary crosslinking agent is a mixture of phenol and formaldehyde; the main agent is one of partially hydrolyzed polyacrylamide, a comb type polymer, a hydrophobically associated polymer or a hyperbranched polymer; the profile control and flooding agent is prepared from the following components in percentage by mass: 0.075 to 0.4 percent of the main agent, 0.02 to 0.075 percent ofthe activating agent, 0.03 to 0.3 percent of the primary crosslinking agent, 0.02 to 0.5 percent of the secondary crosslinking agent and the balance of the water. A secondary cross-linked gel systemis convenient to prepare on the scene and has strong feasibility; the secondary cross-linked gel system can be widely applied to profile control and flooding of strong non-homogeneous oil deposit andimproving a water injection developing effect.