The invention discloses a mushroom residue culture medium suitable for growth of Chinese pine and a method for precisely and accurately regulating the culture medium. The mushroom residue culture medium suitable for growth of Chinese pine is prepared from the three types of mushroom residues which are different in grain size: 8-14% of the mushroom residue with grain size being less than 0.5mm, 18-50% of the mushroom residue with grain size being more than or equal to 0.5mm and less than 2mm, and 25-73% of the mushroom residue with grain size being more than or equal to 2mm and less than 5mm. The method for precisely and accurately regulating the culture medium comprises the following steps: gradually screening the mushroom residues by sampling screens with bore diameters of 0.5mm, 2mm and 5mm to divide the mushroom residues into three levels: the mushroom residue with grain size being less than 0.5mm, the mushroom residue with grain size being more than or equal to 0.5mm and less than 2mm, and the mushroom residue with grain size being more than or equal to 2mm and less than 5mm; and then, weighing in percentage by weight and uniformly mixing to prepare a culture matrix. According to the method, the physical and chemical properties of the Chinese pine matrix are precisely and accurately controlled, the mushroom residue culture medium is suitable for growth of Chinese pine, and the indexes such as the germination rate and the survival rate after transplant are remarkably improved.