The invention discloses a corner reflector pointing accuracy measuring equipment and testing method. The corner reflector pointing accuracy measuring equipment comprises a light source, a collimator, a rotary table, a sighting system, and a processing system used for regulating the light source energy output, switching focal plane components of the collimator and calculating gathered images of the sighting system; the collimator is arranged on the light emitting path of the light source; a measured corner reflector is arranged at the light outlet of the collimator and supported by the rotary table; the sighting system is arranged on the light path of the light reflected by the corner reflector; the processing system is connected with the light source, collimator, rotary table and sighting system. The corner reflector pointing accuracy measuring equipment and testing method are precise and reliable in test result and enable the pointing accuracy testing efficiency to be greatly improved.