When the load of Circulating Fluidized Bed (CFB) boiler changes dynamically, the accumulation and consumption of residual char causes a large inertia and hysteresis in the boiler combustion system. Therefore, accurate estimation of the residual char in the boiler is of great significance to the control system and improve the combustion efficiency. Based on the Computational Particles Fluid Dynamics (CPFD) method, a numerical simulation of the variable load process of CFB boiler was carried out, and the dynamic changes of the residual char inventory were analyzed by combining the coal feed, ash discharge, and furnace calorific value. The results showed that after CFB boiler reached stable operation, the residual char fluctuated from 11,000 kg to 16,000 kg, accounting for about 3.7% of the total bed material, and the residual char was in a dynamic balance. During the load-up phase, the average residual char was 17,500 kg, and during the load-down phase, the average residual char was 15,000 kg. In the process of load dynamic change, reasonable residual char stock can ensure the boiler load from one steady state to another steady state rapid transition.