The invention discloses a device for interring and cutting as well as controlling advertisements in audio-video play and a method thereof. Besides a stream media service module, the device also comprises a playing-controlling management backstage, a playing-controlling service module, a playing-controlling interface; wherein, the playing-controlling management backstage is used for monitoring and controlling source devices and the playing-controlling module is used for keeping communication which the playing-controlling management backstage through the playing-controlling interface. The playing-controlling service module also comprises: a list-updating submodule, a service-guarding submodule and a communication-managing submodule. The method includes the steps: when obtaining a playing strategy list from the playing-controlling management backstage, the playing-controlling module automatically analyzes the strategy list, searches for the content played currently and calculates time length which has been played; then, the playing-controlling module generates a playing list file with a suffix of wsx of a server terminal and begins to play the content at this moment. Base on WMS9 technology, the method for interring and cutting as well as controlling the advertisements in the audio-video play and the method thereof maintain the interring-cutting and playing time of the advertisements, thus realizing the audio-video play with relatively high implementation efficiency, relatively good reliability and flexible playing strategy.