A high accuracy frame for an aircraft assembling tool comprises a benchmark base frame which is arranged at the bottom of the integral frame, a supporting frame and a top frame; the benchmark base frame is a rectangular frame which is formed by two long rods and two short rods; a plurality of vertical bearing rods are oppositely arranged on the two long rods; the supporting frame is provided with two supporting rods; the two supporting rods which are fixed at upper ends of the vertical bearing rods are parallel to the two long rods; the top frame is a rectangular frame; the length of two short rods of the rectangular frame is less than that of the two short rods of the benchmark base frame; the length of two long rods is identical to that of the two long rods of the benchmark base frame; a projection of the top frame is in the center of the benchmark base frame; the plurality of inclined bearing rods are arranged between the top frame and the supporting frame. The invention also provides a high accuracy frame machining method. According to the high accuracy frame for the aircraft assembling tool, the frame achieves a hard connection requirement, no filler is arranged between gaps, and stability and non-deformation is guaranteed.